7.从内部审计看内部控制 * 内部审计与内部控制 * 审计内部控制的程序和方法 - 审计的依据 - 审计重点的确定 - 审计的交谈技巧 - 审计取证的技术 - 100个关键控制点 - 对帐的方法 1. Why internal control is a necessity * Corporate governance * Dissymmetrical information * Personnel crime psychology * Professional ethics * Control in MNC
2. Financial basis of control * Corporate financial system and key control points * Working capital analysis * Create alarm of financial system * Z—Score model
3. Internal control system * Objective of internal control system * Create structure of internal control (five factors) * 17 factors in COSO * 4 level Control * Procedure and method of internal control implementation
4. SOX Act influence over control * Article 302 Management responsibility * Article 404 Enhanced control over financial statements * Article 906 Penality over white collar * 5 judgement criteria for reliant financial statement * 3 disclouse model * 3 level deficiency * Key control
5. Risk management * 8 elevememts * 3 latitude * 6 objectives * Risk evaluation and correspondence * ERM implementation
6. Pocedure control * Objective: to make sure the safety of people, property, information and cash * Flow chart * Important business cycle and key points of control - The in & out flow of people - The inflow of property - The outflow of property - The inflow of money - The outflow of money * Walking Through
7. Internal control through internal audit * Internal audit and internal control * Procedure and method of auditing internal control - Benchmark for auditing - Identify the key auditing area - Auditing communication skills - Auditing evidence taking skills - 100 key control points - Reconcilization
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培训受众:
* 负责可行性报告的经理、财务会计、销售经理和项目经理
课程收益:
课程大纲
*公司治理
*信息披露的不对称
*个人犯罪心理分析
*职业道德危机
*跨国公司的控制
2.控制的财务基础
* 财务运作体系与控制核心
* 营运资本分析
* 财务预警机制的建立
* Z分值模型
3.内部控制系统
* 内控系统的目标
* 构建内控框架(五要素)
* COSO的17个要素精析
* COSO控制的四个层次
* 实施内部控制的步骤与方法
4.SOX法案对控制的作用
* 302条款管理层的责任
* 404条款对财务报告的控制
* 906条款对高级白领的惩戒
* 财务报表可靠的五种判断
* 披露的三种方式
* 缺陷的三个等级
* 关键控制
5.风险管理
* 风险的八个要素
* 风险管理的三个纬度
* 六个目标的设定
* 风险评估与应对
* 风险实施的案例
6.流程控制
* 目标：保证人、钱、物、信息的安全与完整
* 流程图
* 管理业务联系循环与控制关键点
- 人的进出：组织结构与人员素质控制
- 物的进：采购申报、审批程序及授权、验收与记录
- 物的出：销售订单、授权审批、发货及记录、退货处理
- 钱的入：债权确认、收税与入账、折扣
- 钱的出：债务确认、付税审批及记录
* 穿行测试
7.从内部审计看内部控制
* 内部审计与内部控制
* 审计内部控制的程序和方法
- 审计的依据
- 审计重点的确定
- 审计的交谈技巧
- 审计取证的技术
- 100个关键控制点
- 对帐的方法
1. Why internal control is a necessity
* Corporate governance
* Dissymmetrical information
* Personnel crime psychology
* Professional ethics
* Control in MNC
2. Financial basis of control
* Corporate financial system and key control points
* Working capital analysis
* Create alarm of financial system
* Z—Score model
3. Internal control system
* Objective of internal control system
* Create structure of internal control (five factors)
* 17 factors in COSO
* 4 level Control
* Procedure and method of internal control implementation
4. SOX Act influence over control
* Article 302 Management responsibility
* Article 404 Enhanced control over financial statements
* Article 906 Penality over white collar
* 5 judgement criteria for reliant financial statement
* 3 disclouse model
* 3 level deficiency
* Key control
5. Risk management
* 8 elevememts
* 3 latitude
* 6 objectives
* Risk evaluation and correspondence
* ERM implementation
6. Pocedure control
* Objective: to make sure the safety of people, property, information and cash
* Flow chart
* Important business cycle and key points of control
- The in & out flow of people
- The inflow of property
- The outflow of property
- The inflow of money
- The outflow of money
* Walking Through
7. Internal control through internal audit
* Internal audit and internal control
* Procedure and method of auditing internal control
- Benchmark for auditing
- Identify the key auditing area
- Auditing communication skills
- Auditing evidence taking skills
- 100 key control points
- Reconcilization
本课程名称： 内部控制与风险管理
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