采购&销售中的舞弊调查与内部控制 Fraud Invetigation and Corporate Internal Control in Purchasing & Sales 课程背景 Course Background： 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？ 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? 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 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. 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” 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 课程大纲 Course Outline: 一、 内部控制体系创造的价值与收益 The value and benefits of the internal control system 1. 未雨绸缪，防患于未然 Save nip in the bud 2. 上市监管要求与体系搭建 The Listing supervision requirement and system-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 The goal of internal control system: the authenticity of financial statements, the effectiveness of daily operation and the compliance of enterprise. 4. COSO和萨班斯法案在国内的发展——内部控制是个“舶来品” The COSO and SOX’s development in China-the internal control is an “exotic” § 头脑风暴：你是不是一个优秀的内部审计师？ Brain storming: are you an excellent internal auditor? 二、 舞弊风险和舞弊调查 The fraud risk and fraud investigation 1. 企业舞弊风险管理控制框架 The control framework of enterprise fraud risk management 2. 常见的舞弊类型 The common types of fraud 3. 最有效的舞弊预警和调查方法 The most effective method of fraud warning and investigation 4. 预防和发现舞弊行为的“十大黄金法则” 10 golden rules of prevention and detection of fraud 三、 业务循环中的内部控制和舞弊防范 The internal control and fraud prevention prevent and control in business cycle 1. 采购付款流程中的内部控制和风险提示 The internal control and risk prompt in the process of procurement payment 2. 供应商管理 The supplier management 3. 采购员管理制度——正常的采购回扣？ The procurement staff management system-the normal purchase rebates? 案例 Case Study： § 某公司虚假招标和供应商审核案例 One company’s false biding and supplier audit case § “特殊采购”的实质——供应商受限 The essence of “special purchase”- the supplier’s restricted substance 4. 销售与收款流程中的内部控制和风险提示 The internal control and risk prompt in the process of sales and payment-receiving 5. 销售合同审核和订单管理 The interview of sales contract and order management 6. 销售收入的确认——年终退货审计 The sales revenue recognition- annual returns audit 案例 Case Study： § 四川长虹应收帐款造假案例 Sichuan Changhong accounts receivable fraud case § 合同舞弊和销售受贿——某公司供应商检举案 The contract fraud and bribery- a supplier report § 谁动了我的奶酪？——搭建合理有效的销售奖励机制 Who moved my cheese?- build a reasonable and effective sales incentive mechanism. 7. T&E制度和员工报销审核 T&E system and the view of employee reimbursement 8. 公司信用卡风险防范 The risk prevention and control of company credit card 案例 Case Study： § 某集团上市公司的公司信用卡私用和盗用查实 One private and listing Corporation’s company credit card use and theft case § 员工检举案例——虚假的飞机航程和酒店发票 The staff report case- false flight and hotel invoice § 绕过采购订单审批——小额紧急采购报销 To get the approval pass the purchase- small emergency procurement