Auditing Code: People in the Accounts

Chen Mo, a new auditor, went to the site independently for the first time and found that there were twenty items of discrepancies in the accounts. What's even more weird is that the firm's "Audit Code" suddenly added three rules that no one has ever seen. Article 1: Bank statements can only be obtained from the bank yourself. Article 2: If the reply letter is from a company employee, do not open it. Article 3: Do not open the package when supervising the sale. He just finished unpacking five boxes.