如何確保企業(yè)人、財(cái)、物的安全和完整 如何確保信息的客觀、完整和持久 如何確保企業(yè)的制度和經(jīng)營(yíng)決策得到有效實(shí)施 如何提高企業(yè)的經(jīng)營(yíng)效率和投資者的回報(bào)率 這些都是財(cái)務(wù)管理與
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*信息披露的不對(duì)稱
*個(gè)人犯罪
*職業(yè)道德危機(jī)
*跨國(guó)公司的控制
2.控制的財(cái)務(wù)基礎(chǔ)
* 財(cái)務(wù)運(yùn)作體系與控制核心
* 營(yíng)運(yùn)資本分析
* 財(cái)務(wù)預(yù)警機(jī)制的建立
* Z分值模型
3.內(nèi)部控制系統(tǒng)
* 內(nèi)控系統(tǒng)的目標(biāo)
* 構(gòu)建內(nèi)控框架(五要素)
* COSO的17個(gè)要素精析
* COSO控制的四個(gè)層次
* 實(shí)施內(nèi)部控制的步驟與方法
4.SOX法案對(duì)控制的作用
* 302條款管理層的責(zé)任
* 404條款對(duì)財(cái)務(wù)報(bào)告的控制
* 906條款對(duì)高級(jí)白領(lǐng)的懲戒
* 財(cái)務(wù)報(bào)表可靠的五種判斷
* 披露的三種方式
* 缺陷的三個(gè)等級(jí)
* 關(guān)鍵控制
5.
* 風(fēng)險(xiǎn)的八個(gè)要素
* 風(fēng)險(xiǎn)管理的三個(gè)緯度
* 六個(gè)目標(biāo)的設(shè)定
* 風(fēng)險(xiǎn)評(píng)估與應(yīng)對(duì)
* 風(fēng)險(xiǎn)實(shí)施的案例
6.流程控制
* 目標(biāo)：保證人、錢、物、信息的安全與完整
* 流程圖
* 管理業(yè)務(wù)聯(lián)系循環(huán)與控制關(guān)鍵點(diǎn)
* 穿行測(cè)試
7.從內(nèi)部審計(jì)看內(nèi)部控制
* 內(nèi)部審計(jì)與內(nèi)部控制
* 審計(jì)內(nèi)部控制的程序和方法
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
* Creating structure of internal control (five factors)
* 17 factors in COSO
* 4 levels control in COSO
* Procedure and methods of internal control implementation
4. SOX Act influence over control
* Article 302 management responsibility
* Article 404 enhanced control over financial statements
* Article 906 penalty over white collar
* 5 judgement criterias for reliant financial statement
* 3 disclose models
* 3 levels deficiency
* Key control
5. Risk management
* 8 elements
* 3 latitudes
* 6 objectives
* Risk evaluation and correspondence
* ERM implementation
6. Procedure control
* Objective: to make sure the safety of people, property, information and cash
* Flow chart
* Important business cycle and key points of control
* Walking through
7. Internal control through internal audit
* Internal audit and internal control
* Procedure and methods on auditing internal control
* 負(fù)責(zé)內(nèi)部審計(jì)的財(cái)務(wù)人員、財(cái)務(wù)會(huì)計(jì)經(jīng)理