【培訓對象】
§ 公司高管/首席合規官/合規總監、經理 § 銷售/采購總監、經理、主管 § 首席財務官/財務總監、經理、主管 § 內審/內控總監/經理/審計主管 § 法律顧問/法務部經理/主管 § 風險管理總監/經理 § 調查總監/經理 § 企業調查相關人士，包括人力資源總監/經理等 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.

【培訓收益】
課程收益: 1. 深度解剖理解COSO核心——搭建ERM的本土化戰略 2. 運籌帷幄提高內控效率——“殺一儆百”的重點控制措施 3. 火眼金睛透視舞弊真相——識別舞弊風險的八大黃金法則 4. 實戰演練修煉管理真經——有效防范“員工串通”和“管理層越級” 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

課程背景 Course Background：

后金融危機時代，所有企業面臨著前所未有地慘烈的同業競爭形勢與政府監管環境。有效的內部控制體系是企業隔絕風險保障經營的必要條件。中國的資本市場和商業信用機制還處在初級發展的階段，無處不在的商業潛規則和財務報表盈余管理使跨國公司面臨著巨大的商業風險和合規風險。怎樣解讀法律法規、建立最適合公司業務流程的風險控制框架和機制、謹防舞弊風險，并把“內控”從成本轉化為收益成為中外各大企業的熱點問題。

本課程緊密結合公司業務流程和實務操作，案件聚焦于各大中外上市公司，從銷售流程，采購流程和員工報銷流程等舞弊風險高發區剖析常見舞弊類型，以及內控失效的原因和有效應對方案。例如：

§   在銷售業務中，怎樣避免客戶信用管理不善而導致的銷售收入大幅增長卻不見經營性現金流入？怎樣杜絕虛假銷售合同的風險？

§   在采購控制中，為什么花了高價格卻買不到好東西？“水清則無魚”，“采購回扣”真的是行業潛規則嗎？

§   在員工報銷審核中，怎樣因授權審批不當或發票造假給公司帶來的大小損失？

§   怎樣建立最有效和適于操作的資金管理方案，避免“小金庫”和未授權的采購業務？

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?

 

 

 

課程大綱 Course Outline:

一、   內部控制體系創造的價值與收益

The value and benefits of the internal control system

1.   未雨綢繆，防患于未然

Save nip in the bud

2.   上市監管要求與體系搭建

The Listing supervision requirement and system-build

3.   內部控制體系的目標：財務報告真實性，日常運營有效性和企業合規性

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

4.   COSO和薩班斯法案在國內的發展——內部控制是個“舶來品”

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

§   頭腦風暴：你是不是一個優秀的內部審計師？

Brain storming: are you an excellent internal auditor?

二、   舞弊風險和舞弊調查

The fraud risk and fraud investigation

1.   企業舞弊風險管理控制框架

The control framework of enterprise fraud risk management

2.   常見的舞弊類型

The common types of fraud

3.   最有效的舞弊預警和調查方法

The most effective method of fraud warning and investigation

4.   預防和發現舞弊行為的“十大黃金法則”

10 golden rules of prevention and detection of fraud

三、   業務循環中的內部控制和舞弊防范

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

1.   采購付款流程中的內部控制和風險提示

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

2.   供應商管理

The supplier management

3.   采購員管理制度——正常的采購回扣？

The procurement staff management system-the normal purchase rebates?

案例 Case Study：

§   某公司虛假招標和供應商審核案例

One company’s false biding and supplier audit case

§   “特殊采購”的實質——供應商受限

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

4.   銷售與收款流程中的內部控制和風險提示

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

5.   銷售合同審核和訂單管理

The interview of sales contract and order management

6.   銷售收入的確認——年終退貨審計

The sales revenue recognition- annual returns audit

案例 Case Study：

§   四川長虹應收帳款造假案例

Sichuan Changhong accounts receivable fraud case

§   合同舞弊和銷售受賄——某公司供應商檢舉案

The contract fraud and bribery- a supplier report

§   誰動了我的奶酪？——搭建合理有效的銷售獎勵機制

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

7.   T&E制度和員工報銷審核

T&E system and the view of employee reimbursement

8.   公司信用卡風險防范

The risk prevention and control of company credit card

案例 Case Study：

§   某集團上市公司的公司信用卡私用和盜用查實

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

§   員工檢舉案例——虛假的飛機航程和酒店發票

The staff report case- false flight and hotel invoice

§   繞過采購訂單審批——小額緊急采購報銷

To get the approval pass the purchase- small emergency procurement

 

 

關于講師  About the Speaker:

Crystal Zhang臧珞琦，ACCA，CIA

畢業于復旦大學工商管理系，哈佛大學管理和領導學專業認證，在讀墨爾本大學商學院金融碩士。臧珞琦擁有十二年歐美上市公司財務、內部審計和風險管理工作的經驗，曾任職上海、新加坡和美國的四大會計師事務所，現任職某英國上市咨詢公司中國區財務總監，負責集團公司和5家分公司的財務策劃、集團財務報告、預算、財務分析、績效管理以及公司治理等工作。臧珞琦曾多次在財務年會和亞太區風險管理研討峰會上發表出色的演講，并自從2010年起受聘為上海財經大學特聘講師，為高校學生和各大中外企業內部管理人員提供出色的財務培訓和財務咨詢服務。臧珞琦在2010年度曾獲得風尚雜志全國10名職場優秀女性的最高榮譽。

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.

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