內(nèi)部控制與風(fēng)險(xiǎn)管理

1.為何需要內(nèi)部控制
公司治理
信息披露的不對(duì)稱
個(gè)人犯罪心理分析
職業(yè)道德危機(jī)
跨國公司的控制

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)管理
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