企业内部控制、舞弊调查 & 采购、销售舞弊风险防范

【培训对象】
§ 公司高管/首席合规官/合规总监、经理 § 销售/采购总监、经理、主管 § 首席财务官/财务总监、经理、主管 § 内审/内控总监/经理/审计主管 § 法律顾问/法务部经理/主管 § 风险管理总监/经理 § 调查总监/经理 § 企业调查相关人士，包括人力资源总监/经理等 Who should attend? - Company Executives/ Chief Compliance Officer/ Compliance Director, Manager - Sales/ Purchase Director, Manager, Supervisor - Chief Financial Officer/ Finance Director, Manager, Supervisor - Internal Audit/ Internal Control Director, Manager/ Audit Supervisor - Legal Consultant/ Legal Manager/ Supervisor - Risk Management Director/ Manager - Investigation Director/ Manager - Enterprise Investigation persons, including HR Director/ Manager etc.

【培训收益】
课程收益: 1. 深度解剖理解COSO核心——搭建ERM的本土化战略 2. 运筹帷幄提高内控效率——“杀一儆百”的重点控制措施 3. 火眼金睛透视舞弊真相——识别舞弊风险的八大黄金法则 4. 实战演练修炼管理真经——有效防范“员工串通”和“管理层越级” Course Benefits: 1. Depth anatomy and understand COSO kernel-building the localization strategy of ERM 2. Map out a strategy to improve the internal control efficiency- the key control measures of ”execute one as a warning to others” 3. Piercing eye perspective the fraud truth- 8 golden rules to identify the fraud risk 4. Practical play cultivates the management mantra-effectively prevent the staff collusion and management override

课程背景 Course Background：

后金融危机时代，所有企业面临着前所未有地惨烈的同业竞争形势与政府监管环境。有效的内部控制体系是企业隔绝风险保障经营的必要条件。中国的资本市场和商业信用机制还处在初级发展的阶段，无处不在的商业潜规则和财务报表盈余管理使跨国公司面临着巨大的商业风险和合规风险。怎样解读法律法规、建立最适合公司业务流程的风险控制框架和机制、谨防舞弊风险，并把“内控”从成本转化为收益成为中外各大企业的热点问题。

本课程紧密结合公司业务流程和实务操作，案件聚焦于各大中外上市公司，从销售流程，采购流程和员工报销流程等舞弊风险高发区剖析常见舞弊类型，以及内控失效的原因和有效应对方案。例如：

§   在销售业务中，怎样避免客户信用管理不善而导致的销售收入大幅增长却不见经营性现金流入？怎样杜绝虚假销售合同的风险？

§   在采购控制中，为什么花了高价格却买不到好东西？“水清则无鱼”，“采购回扣”真的是行业潜规则吗？

§   在员工报销审核中，怎样因授权审批不当或发票造假给公司带来的大小损失？

§   怎样建立最有效和适于操作的资金管理方案，避免“小金库”和未授权的采购业务？

Post financial crisis era, all enterprises are facing with hitherto unknown tragical competition situation and government regulatory environment. The effective internal control system is the necessary conditions of security management for enterprise to isolate the risk. China capital market and commercial credit system is still in the primary stage of development, the ubiquitous commercial implicit rules and the earnings management of financial statements make the Multi-national corporation is facing enormous business risk and compliance risk. How to interpret the laws and regulations, to establish the most suitable risk control framework and mechanism for business process, beware of fraud risk, and make the internal control transfer the cost to benefit has become a hot issue to foreign companies.

This course is closely combined with the business process and the practical operation, the case focused on major foreign listing Corporation, from the sales process, the procurement process and staff reimbursement process of fraud risk in high incidence area of analysis of common types of fraud, and the causes of failure of internal control and the effective solutions. For example:

l  In the sales business, how to avoid customer credit ill-management to cause sales income growth, but can not see the operating cash flows? How to eliminate the risk of false sales contract?

l  In the procurement control, why spend high price can not buy good stuff? “There is no clear fish”, “procurement rebate”is really the industry implicit rule?

l  In the review of employee reimbursement, how to bring the company the size of loss because of  the improper authorized review or invoice fraud?

l  How to establish the most effective and suitable operated fund management scheme, avoid the “small exchequer” and the unauthorized purchase business?

 

 

 

课程大纲 Course Outline:

一、   内部控制体系创造的价值与收益

The value and benefits of the internal control system

1.   未雨绸缪，防患于未然

Save nip in the bud

2.   上市监管要求与体系搭建

The Listing supervision requirement and system-build

3.   内部控制体系的目标：财务报告真实性，日常运营有效性和企业合规性

The goal of internal control system: the authenticity of financial statements, the effectiveness of daily operation and the compliance of enterprise.

4.   COSO和萨班斯法案在国内的发展——内部控制是个“舶来品”

The COSO and SOX’s development in China-the internal control is an “exotic”

§   头脑风暴：你是不是一个优秀的内部审计师？

Brain storming: are you an excellent internal auditor?

二、   舞弊风险和舞弊调查

The fraud risk and fraud investigation

1.   企业舞弊风险管理控制框架

The control framework of enterprise fraud risk management

2.   常见的舞弊类型

The common types of fraud

3.   最有效的舞弊预警和调查方法

The most effective method of fraud warning and investigation

4.   预防和发现舞弊行为的“十大黄金法则”

10 golden rules of prevention and detection of fraud

三、   业务循环中的内部控制和舞弊防范

The internal control and fraud prevention prevent and control in business cycle

1.   采购付款流程中的内部控制和风险提示

The internal control and risk prompt in the process of procurement payment

2.   供应商管理

The supplier management

3.   采购员管理制度——正常的采购回扣？

The procurement staff management system-the normal purchase rebates?

案例 Case Study：

§   某公司虚假招标和供应商审核案例

One company’s false biding and supplier audit case

§   “特殊采购”的实质——供应商受限

The essence of “special purchase”- the supplier’s restricted substance

4.   销售与收款流程中的内部控制和风险提示

The internal control and risk prompt in the process of sales and payment-receiving

5.   销售合同审核和订单管理

The interview of sales contract and order management

6.   销售收入的确认——年终退货审计

The sales revenue recognition- annual returns audit

案例 Case Study：

§   四川长虹应收帐款造假案例

Sichuan Changhong accounts receivable fraud case

§   合同舞弊和销售受贿——某公司供应商检举案

The contract fraud and bribery- a supplier report

§   谁动了我的奶酪？——搭建合理有效的销售奖励机制

Who moved my cheese?- build a reasonable and effective sales incentive mechanism.

7.   T&E制度和员工报销审核

T&E system and the view of employee reimbursement

8.   公司信用卡风险防范

The risk prevention and control of company credit card

案例 Case Study：

§   某集团上市公司的公司信用卡私用和盗用查实

One private and listing Corporation’s company credit card use and theft case

§   员工检举案例——虚假的飞机航程和酒店发票

The staff report case- false flight and hotel invoice

§   绕过采购订单审批——小额紧急采购报销

To get the approval pass the purchase- small emergency procurement

 

 

关于讲师  About the Speaker:

Crystal Zhang臧珞琦，ACCA，CIA

毕业于复旦大学工商管理系，哈佛大学管理和领导学专业认证，在读墨尔本大学商学院金融硕士。臧珞琦拥有十二年欧美上市公司财务、内部审计和风险管理工作的经验，曾任职上海、新加坡和美国的四大会计师事务所，现任职某英国上市咨询公司中国区财务总监，负责集团公司和5家分公司的财务策划、集团财务报告、预算、财务分析、绩效管理以及公司治理等工作。臧珞琦曾多次在财务年会和亚太区风险管理研讨峰会上发表出色的演讲，并自从2010年起受聘为上海财经大学特聘讲师，为高校学生和各大中外企业内部管理人员提供出色的财务培训和财务咨询服务。臧珞琦在2010年度曾获得风尚杂志全国10名职场优秀女性的最高荣誉。

Crystal has over 12 years of finance & accounting, risk management and internal audit experience, having spent 3 years in Singapore and 9 years in Shanghai in the remit of Asia Pacific Region.

In her current role of Finance Director at a listed UK consulting group in China, Crystal encompasses a whole set of finance functions including group accounting & reporting, strategic business planning & budgeting, legal advisory, corporate governance as well as system infrastructure for the entire China business across corporate and its 5 branch offices.

For the past 4 years, Crystal is responsible for leading strategic global corporate & hotel audits, validation of control self assessments and management of Ethic Hotline at InterContinental Hotels Group in the remit of Asia Pacific region.

Having also spent another 6 years in PwC and Deloitte, Crystal worked closely with various clients in US, UK, and most ASEAN countries from auditing and consulting perspectives. Out from the firm environment, Crystal had led numerous financial audits, risk management, Sarbanes-Oxley compliance and internal audit projects, and is highly experienced in complex project management and solution delivery in a commercial environment.

Crystal is both a Certified Internal Auditor and member of ACCA. She received her degree in business administration from Fudan University and was recognized with Harvard Management and Leadership Certification as sponsored by Deloitte Singapore.

Crystal is a welcomed public speaker at various regional conferences on Enterprise Risk Management, Anti-Fraud Action, Internal Control and Compliance etc, where she successfully elaborated on topics including 'Changing Roles of the Audit Department', 'Making ERM Effective in Practice', 'Transparent Procurement and Cost Control'. Crystal is fluent in English, Mandarin, and elementary Japanese.

• 企业内训师流程化授课框架+授课技巧

  开课时间：已开课

  开课地点： 四川-成都

  第一节 课堂教学流程1. 基于现代认知学习论的学习与记忆模型——加涅1988年2. 讲师需要控制的四个学习节点3. 用以控制四个学习节点的授课流程：开讲练评结第二节 开——如何让刺激被学员选择核心技巧：1..

  ￥1,900   元/ 天

  人气：177  

  

• “招标投标领域突出问题专项治理方案解读”“国有企业采购操作规范应用”“招标采购合规管理、风险防范、审

  开课时间：已开课

  开课地点： 四川-成都

  一、国有企业招标采购新政解读与招标投标专项治理的主要内容1.《国家发展改革委等部门关于严格执行招标投标法规制度进一步规范招标投标主体行为的若干意见》（发改法规规〔2022〕1117号文）；2.关于完善招标投标交易担保制度进一步降低招标投标交易成本的通知（发改法规〔2023〕27号）；..

  ￥3,600   元/ 天

  人气：197  

  

• 企业年终关账财税处理技巧、风险防范与预期筹划

  开课时间：已开课

  开课地点： 广东-广州

  课程大纲模块一 企业资产如何进行年度关账与纳税风险规避一、货币资金核查、盘点、涉税风险规避1、库存资金会计科目设置技巧与核算基础；2、库存现金如何监管？如何核查？如何盘点？3、银行存款如何核对？如何清查？如何销户？4、其他货币资金账户监管、核算及关账技巧；5、&ldq..

  ￥3,800   元/ 天

  人气：608  

  

• 财务风险防范的各项措施

  开课时间：已开课

  开课地点： 广东-广州

  课程大纲:第一讲：风险管理一、风险管理1. 风险定义2. 风险三要素：目标、不确定性、影响3.风险层级：公司层面风险、流程风险、意识层面风险4. 风险类型：战略风险、运营风险、财务风险、市场风险、法律风险二、风险管理1. 风险管理的主要目标：战略、运营、报告、..

  ￥3,800   元/ 天

  人气：355  

  

• 采购招投标管理与合同风险防范

  开课时间：已开课

  开课地点： 上海-上海

  第一部分 物资与项目采购招标面临的挑战一、采购与招标管理面临的挑战二、招标采购对规范采购行为和降低采购成本的重大意义三、企业招投标的发展和规范要求 四、国内企业招投标的环境特点 五、必须从战略上处理需求与采购招标的关系第二部分 招标程序及法律规定一、招标的方式1...

  ￥4,600   元/ 天

  人气：451