A.？ Cost-benefit principle

B.？ Principle of validity

C.？ Robust principle

D.？ Interdependence principle

I. Five Principles of Internal Control:

1. Comprehensive principle: Internal control should run through the whole process of decision-making, implementation and supervision, covering all businesses and matters of the enterprise and its subordinate units.

2. Importance principle: Internal control should focus on important business matters and high-risk areas on the basis of comprehensive control to highlight the importance of internal control.

3. The principle of checks and balances: Internal control should form mutual restraint and supervision in governance structure, institutional setup, power and responsibility distribution and business processes. , while taking into account operational efficiency.

4. Adaptability principle: Internal control should be adapted to the business scale, business scope, competition status and risk level of the enterprise, and be adjusted in time as the situation changes.

5. Cost-benefit principle: Internal control should weigh the implementation cost and expected benefit, achieve effective control at an appropriate cost, and maximize benefits.

Two. Introduction of the fund manager:

1. The fund manager is the fundraiser and manager of the fund products. Its main responsibility is to be responsible for the investment operation of fund assets according to the agreement in the fund contract, and strive for the maximum investment income for fund investors on the basis of effectively controlling risks. ?

2. Professional institutions responsible for the initiation, establishment and management of funds are usually initiated and established by securities companies, trust and investment companies or other institutions and have independent legal personality. Fund managers have different names in different countries.