The Application guide lists 18 key elements that companies should conisder when implementing the Basic Standard for Enterprise Internal Control (China SOX). The main content is:
1. Organizational structure
2. Development strategy
3. Human resources
4. Social responsibility (CSR)
5. Corporate culture
6. Funding activities
7. Procurement
8. Asset management
9. Sales and marketing
10. Research and development
11. Construction and building projects
12. Guarantee business
13. Outsourcing
14. Financial reporting
15. Budgeting
16. Contracts
17. Confidential information
18. IT systems
