“全面性原则”是内部控制的第一要义,其涵义是指内部控制应当贯穿决策、执行和监督的全过程,覆盖银行及分支机构的各种业务和事项。在当前银行系统案防工作十分严峻和突出的形势下,应当从如下几个方面实施和体现内部控制“全面性原则”: The principle of comprehensiveness is the primary meaning of internal control. Its meaning is that internal control should cover the entire process of decision-making, implementation and supervision and cover various businesses and issues of banks and branches. Under the current situation of serious and prominent case prevention work in the banking system, we should implement and embody internal control in the following aspects: “The principle of comprehensiveness”