采購(gòu)&銷(xiāo)售中的舞弊調(diào)查與內(nèi)部控制 Fraud Invetigation and Corporate Internal Control in Purchasing & Sales 課程背景 Course Background： 后金融危機(jī)時(shí)代，所有企業(yè)面臨著前所未有地慘烈的同業(yè)競(jìng)爭(zhēng)形勢(shì)與政府監(jiān)管環(huán)境。有效的內(nèi)部控制體系是企業(yè)隔絕風(fēng)險(xiǎn)保障經(jīng)營(yíng)的必要條件。中國(guó)的資本市場(chǎng)和商業(yè)信用機(jī)制還處在初級(jí)發(fā)展的階段，無(wú)處不在的商業(yè)潛規(guī)則和財(cái)務(wù)報(bào)表盈余管理使跨國(guó)公司面臨著巨大的商業(yè)風(fēng)險(xiǎn)和合規(guī)風(fēng)險(xiǎn)。怎樣解讀法律法規(guī)、建立最適合公司業(yè)務(wù)流程的風(fēng)險(xiǎn)控制框架和機(jī)制、謹(jǐn)防舞弊風(fēng)險(xiǎn)，并把“內(nèi)控”從成本轉(zhuǎn)化為收益成為中外各大企業(yè)的熱點(diǎn)問(wèn)題。 本課程緊密結(jié)合公司業(yè)務(wù)流程和實(shí)務(wù)操作，案件聚焦于各大中外上市公司，從銷(xiāo)售流程，采購(gòu)流程和員工報(bào)銷(xiāo)流程等舞弊風(fēng)險(xiǎn)高發(fā)區(qū)剖析常見(jiàn)舞弊類(lèi)型，以及內(nèi)控失效的原因和有效應(yīng)對(duì)方案。例如： § 在銷(xiāo)售業(yè)務(wù)中，怎樣避免客戶(hù)信用管理不善而導(dǎo)致的銷(xiāo)售收入大幅增長(zhǎng)卻不見(jiàn)經(jīng)營(yíng)性現(xiàn)金流入？怎樣杜絕虛假銷(xiāo)售合同的風(fēng)險(xiǎn)？ § 在采購(gòu)控制中，為什么花了高價(jià)格卻買(mǎi)不到好東西？“水清則無(wú)魚(yú)”，“采購(gòu)回扣”真的是行業(yè)潛規(guī)則嗎？ § 在員工報(bào)銷(xiāo)審核中，怎樣因授權(quán)審批不當(dāng)或發(fā)票造假給公司帶來(lái)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(kù)”和未授權(quán)的采購(gòu)業(yè)務(wù)？ 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? 誰(shuí)應(yīng)該參加？ § 采購(gòu)&銷(xiāo)售中的舞弊調(diào)查與內(nèi)部控制 § 法律顧問(wèn)/法務(wù)部經(jīng)理/主管 § 風(fēng)險(xiǎn)管理總監(jiān)/經(jīng)理 § 調(diào)查總監(jiān)/經(jīng)理 § 企業(yè)調(diào)查相關(guān)人士，包括人力資源總監(jiān)/經(jīng)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. 課程收益: 1. 深度解剖理解COSO核心——搭建ERM的本土化戰(zhàn)略 2. 運(yùn)籌帷幄提高內(nèi)控效率——“殺一儆百”的重點(diǎn)控制措施 3. 火眼金睛透視舞弊真相——識(shí)別舞弊風(fēng)險(xiǎn)的八大黃金法則 4. 實(shí)戰(zhàn)演練修煉管理真經(jīng)——有效防范“員工串通”和“管理層越級(jí)” 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 課程大綱 Course Outline: 一、 內(nèi)部控制體系創(chuàng)造的價(jià)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(jiān)管要求與體系搭建 The Listing supervision requirement and system-build 3. 內(nèi)部控制體系的目標(biāo)：財(cái)務(wù)報(bào)告真實(shí)性，日常運(yùn)營(yíng)有效性和企業(yè)合規(guī)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(guó)內(nèi)的發(fā)展——內(nèi)部控制是個(gè)“舶來(lái)品” The COSO and SOX’s development in China-the internal control is an “exotic” § 頭腦風(fēng)暴：你是不是一個(gè)優(yōu)秀的內(nèi)部審計(jì)師？ Brain storming: are you an excellent internal auditor? 二、 舞弊風(fēng)險(xiǎn)和舞弊調(diào)查 The fraud risk and fraud investigation 1. 企業(yè)舞弊風(fēng)險(xiǎn)管理控制框架 The control framework of enterprise fraud risk management 2. 常見(jiàn)的舞弊類(lèi)型 The common types of fraud 3. 最有效的舞弊預(yù)警和調(diào)查方法 The most effective method of fraud warning and investigation 4. 預(yù)防和發(fā)現(xiàn)舞弊行為的“十大黃金法則” 10 golden rules of prevention and detection of fraud 三、 業(yè)務(wù)循環(huán)中的內(nèi)部控制和舞弊防范 The internal control and fraud prevention prevent and control in business cycle 1. 采購(gòu)付款流程中的內(nèi)部控制和風(fēng)險(xiǎn)提示 The internal control and risk prompt in the process of procurement payment 2. 供應(yīng)商管理 The supplier management 3. 采購(gòu)員管理制度——正常的采購(gòu)回扣？ The procurement staff management system-the normal purchase rebates? 案例 Case Study： § 某公司虛假招標(biāo)和供應(yīng)商審核案例 One company’s false biding and supplier audit case § “特殊采購(gòu)”的實(shí)質(zhì)——供應(yīng)商受限 The essence of “special purchase”- the supplier’s restricted substance 4. 銷(xiāo)售與收款流程中的內(nèi)部控制和風(fēng)險(xiǎn)提示 The internal control and risk prompt in the process of sales and payment-receiving 5. 銷(xiāo)售合同審核和訂單管理 The interview of sales contract and order management 6. 銷(xiāo)售收入的確認(rèn)——年終退貨審計(jì) The sales revenue recognition- annual returns audit 案例 Case Study： § 四川長(zhǎng)虹應(yīng)收帳款造假案例 Sichuan Changhong accounts receivable fraud case § 合同舞弊和銷(xiāo)售受賄——某公司供應(yīng)商檢舉案 The contract fraud and bribery- a supplier report § 誰(shuí)動(dòng)了我的奶酪？——搭建合理有效的銷(xiāo)售獎(jiǎng)勵(lì)機(jī)制 Who moved my cheese?- build a reasonable and effective sales incentive mechanism. 7. T&E制度和員工報(bào)銷(xiāo)審核 T&E system and the view of employee reimbursement 8. 公司信用卡風(fēng)險(xiǎn)防范 The risk prevention and control of company credit card 案例 Case Study： § 某集團(tuán)上市公司的公司信用卡私用和盜用查實(shí) One private and listing Corporation’s company credit card use and theft case § 員工檢舉案例——虛假的飛機(jī)航程和酒店發(fā)票 The staff report case- false flight and hotel invoice § 繞過(guò)采購(gòu)訂單審批——小額緊急采購(gòu)報(bào)銷(xiāo) To get the approval pass the purchase- small emergency procurement