采购&销售中的舞弊调查与内部控制

FraudInvetigationandCorporateInternalControlinPurchasing&Sales



课程背景CourseBackground：

后金融危机时代，所有企业面临着前所未有地惨烈的同业竞争形势与政府监管环境。有效的内部控制体系是企业隔绝风险保障经营的必要条件。中国的资本市场和商业信用机制还处在初级发展的阶段，无处不在的商业潜规则和财务报表盈余管理使跨国公司面临着巨大的商业风险和合规风险。怎样解读法律法规、建立最适合公司业务流程的风险控制框架和机制、谨防舞弊风险，并把“内控”从成本转化为收益成为中外各大企业的热点问题。

本课程紧密结合公司业务流程和实务操作，案件聚焦于各大中外上市公司，从销售流程，采购流程和员工报销流程等舞弊风险高发区剖析常见舞弊类型，以及内控失效的原因和有效应对方案。例如：

§在销售业务中，怎样避免客户信用管理不善而导致的销售收入大幅增长却不见经营性现金流入？怎样杜绝虚假销售合同的风险？

§在采购控制中，为什么花了高价格却买不到好东西？“水清则无鱼”，“采购回扣”真的是行业潜规则吗？

§在员工报销审核中，怎样因授权审批不当或发票造假给公司带来的大小损失？

§怎样建立最有效和适于操作的资金管理方案，避免“小金库”和未授权的采购业务？

Postfinancialcrisisera,allenterprisesarefacingwithhithertounknowntragicalcompetitionsituationandgovernmentregulatoryenvironment.Theeffectiveinternalcontrolsystemisthenecessaryconditionsofsecuritymanagementforenterprisetoisolatetherisk.Chinacapitalmarketandcommercialcreditsystemisstillintheprimarystageofdevelopment,theubiquitouscommercialimplicitrulesandtheearningsmanagementoffinancialstatementsmaketheMulti-nationalcorporationisfacingenormousbusinessriskandcompliancerisk.Howtointerpretthelawsandregulations,toestablishthemostsuitableriskcontrolframeworkandmechanismforbusinessprocess,bewareoffraudrisk,andmaketheinternalcontroltransferthecosttobenefithasbecomeahotissuetoforeigncompanies.

Thiscourseiscloselycombinedwiththebusinessprocessandthepracticaloperation,thecasefocusedonmajorforeignlistingCorporation,fromthesalesprocess,theprocurementprocessandstaffreimbursementprocessoffraudriskinhighincidenceareaofanalysisofcommontypesoffraud,andthecausesoffailureofinternalcontrolandtheeffectivesolutions.Forexample:

lInthesalesbusiness,howtoavoidcustomercreditill-managementtocausesalesincomegrowth,butcannotseetheoperatingcashflows?Howtoeliminatetheriskoffalsesalescontract?

lIntheprocurementcontrol,whyspendhighpricecannotbuygoodstuff?“Thereisnoclearfish”,“procurementrebate”isreallytheindustryimplicitrule?

lInthereviewofemployeereimbursement,howtobringthecompanythesizeoflossbecauseoftheimproperauthorizedrevieworinvoicefraud?

lHowtoestablishthemosteffectiveandsuitableoperatedfundmanagementscheme,avoidthe“smallexchequer”andtheunauthorizedpurchasebusiness?



谁应该参加？

§采购&销售中的舞弊调查与内部控制
§法律顾问/法务部经理/主管

§风险管理总监/经理

§调查总监/经理

§企业调查相关人士，包括人力资源总监/经理等

Whoshouldattend?

-CompanyExecutives/ChiefComplianceOfficer/ComplianceDirector,Manager

-Sales/PurchaseDirector,Manager,Supervisor

-ChiefFinancialOfficer/FinanceDirector,Manager,Supervisor

-InternalAudit/InternalControlDirector,Manager/AuditSupervisor

-LegalConsultant/LegalManager/Supervisor

-RiskManagementDirector/Manager

-InvestigationDirector/Manager

-EnterpriseInvestigationpersons,includingHRDirector/Manageretc.



课程收益:

1.深度解剖理解COSO核心——搭建ERM的本土化战略

2.运筹帷幄提高内控效率——“杀一儆百”的重点控制措施

3.火眼金睛透视舞弊真相——识别舞弊风险的八大黄金法则

4.实战演练修炼管理真经——有效防范“员工串通”和“管理层越级”

CourseBenefits:

1.DepthanatomyandunderstandCOSOkernel-buildingthelocalizationstrategyofERM

2.Mapoutastrategytoimprovetheinternalcontrolefficiency-thekeycontrolmeasuresof”executeoneasawarningtoothers”

3.Piercingeyeperspectivethefraudtruth-8goldenrulestoidentifythefraudrisk

4.Practicalplaycultivatesthemanagementmantra-effectivelypreventthestaffcollusionandmanagementoverride



课程大纲CourseOutline:

一、内部控制体系创造的价值与收益

Thevalueandbenefitsoftheinternalcontrolsystem

1.未雨绸缪，防患于未然

Savenipinthebud

2.上市监管要求与体系搭建

TheListingsupervisionrequirementandsystem-build

3.内部控制体系的目标：财务报告真实性，日常运营有效性和企业合规性

Thegoalofinternalcontrolsystem:theauthenticityoffinancialstatements,theeffectivenessofdailyoperationandthecomplianceofenterprise.

4.COSO和萨班斯法案在国内的发展——内部控制是个“舶来品”

TheCOSOandSOX’sdevelopmentinChina-theinternalcontrolisan“exotic”

§头脑风暴：你是不是一个优秀的内部审计师？

Brainstorming:areyouanexcellentinternalauditor?

二、舞弊风险和舞弊调查

Thefraudriskandfraudinvestigation

1.企业舞弊风险管理控制框架

Thecontrolframeworkofenterprisefraudriskmanagement

2.常见的舞弊类型

Thecommontypesoffraud

3.最有效的舞弊预警和调查方法

Themosteffectivemethodoffraudwarningandinvestigation

4.预防和发现舞弊行为的“十大黄金法则”

10goldenrulesofpreventionanddetectionoffraud

三、业务循环中的内部控制和舞弊防范

Theinternalcontrolandfraudpreventionpreventandcontrolinbusinesscycle

1.采购付款流程中的内部控制和风险提示

Theinternalcontrolandriskpromptintheprocessofprocurementpayment

2.供应商管理

Thesuppliermanagement

3.采购员管理制度——正常的采购回扣？

Theprocurementstaffmanagementsystem-thenormalpurchaserebates?

案例CaseStudy：

§某公司虚假招标和供应商审核案例

Onecompany’sfalsebidingandsupplierauditcase

§“特殊采购”的实质——供应商受限

Theessenceof“specialpurchase”-thesupplier’srestrictedsubstance

4.销售与收款流程中的内部控制和风险提示

Theinternalcontrolandriskpromptintheprocessofsalesandpayment-receiving

5.销售合同审核和订单管理

Theinterviewofsalescontractandordermanagement

6.销售收入的确认——年终退货审计

Thesalesrevenuerecognition-annualreturnsaudit

案例CaseStudy：

§四川长虹应收帐款造假案例

SichuanChanghongaccountsreceivablefraudcase

§合同舞弊和销售受贿——某公司供应商检举案

Thecontractfraudandbribery-asupplierreport

§谁动了我的奶酪？——搭建合理有效的销售奖励机制

Whomovedmycheese?-buildareasonableandeffectivesalesincentivemechanism.

7.T&E制度和员工报销审核

T&Esystemandtheviewofemployeereimbursement

8.公司信用卡风险防范

Theriskpreventionandcontrolofcompanycreditcard

案例CaseStudy：

§某集团上市公司的公司信用卡私用和盗用查实

OneprivateandlistingCorporation’scompanycreditcarduseandtheftcase

§员工检举案例——虚假的飞机航程和酒店发票

Thestaffreportcase-falseflightandhotelinvoice

§绕过采购订单审批——小额紧急采购报销

Togettheapprovalpassthepurchase-smallemergencyprocurement