Internal control deficiencies include ( ) several kinds of deficiencies

According to Chapter 4 of the Guidelines for the Evaluation of Internal Controls of Enterprises, the identification of internal control deficiencies is described

Article 16 of internal control deficiencies includes design deficiencies and operational deficiencies. The identification of internal control deficiencies shall be based on daily and special supervision, combined with the annual internal control evaluation, and the internal control evaluation department shall make a comprehensive analysis and propose an opinion on the identification, which shall be finalized after reviewing and approving the deficiencies in accordance with the prescribed authority and procedures.

Article 17 shall give full play to the role of the internal control evaluation working group in the daily supervision, special supervision and annual evaluation. The internal control evaluation working group shall, based on the evidence obtained from on-site testing, make a preliminary determination of internal control deficiencies and categorize them into significant deficiencies, important deficiencies and general deficiencies according to their degree of impact.

Significant deficiencies are defined as a combination of one or more control deficiencies that could result in a significant deviation from the control objectives of the enterprise.

A significant deficiency is a combination of one or more control deficiencies that is less severe and has fewer economic consequences than a material weakness, but still has the potential to cause the business to deviate from its control objectives.

General deficiencies are deficiencies other than significant deficiencies and important deficiencies. The specific identification criteria for significant deficiencies, important deficiencies and general deficiencies shall be determined by the enterprise itself in accordance with the above requirements.