Third, operational policies and procedures must be developed to handle returns.

第三，运营政策和程序必须为处理退货而制定。

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Inspection of internal control systems to measure the effectiveness of, and compliance with, existing policies and procedures, and their effects on operational activities.

一对内部控制制度进行检查，以衡量现行政策、程序之有效性及遵循程度与其对各项营运活动之影响。

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