What are the functional differentiation requirements of the internal control guidelines for small enterprises?

A、 Small enterprises will not have a complex system of functional differentiation.As long as there is a good monitoring system to make up for the shortage in terms of scale and number of employees, the SFC can accept it.
B、 Small enterprises must have a standard system of functional differentiation with large enterprises, and there are no special exceptions.Because the internal control guidelines are the same.
C、 The responsible person of a small business must also serve as an auditor to ensure that the small business meets the requirements of the internal control guidelines.
D、 As long as a small business employs less than the specified number of people, it can be approved by the SFC without having to comply with the internal control guidelines.