一、职责分工不明确，造成风险。例如虽有明确规定，但个别行仍我行我素，联行印鉴、密押、报单不是由三人分管，而是由一人保管，使不法人员有机可乘；在岗位缺人时，竟出现记帐、复帐、综合查帐一手清的情况，不但提高了差错率，且极易诱发犯罪。二、操作规程不规范。表... First, the division of responsibilities is not clear, causing risks. For example, although there are clearly stipulated provisions, individual lines still go its own way. The joint bank seal, the secret note and the declaration form are not kept in the custody of three persons, but are kept by one person so that they can be taken advantage of by unscrupulous persons. Reconciliation, comprehensive audit of a clear case, not only increased the error rate, and can easily lead to crime. Second, non-standard operating procedures. table...