内部控制与风险管理

1.为何需要内部控制
公司治理
信息披露的不对称
个人犯罪心理分析
职业道德危机
跨国公司的控制

2.控制的财务基础
财务运作体系与控制核心
营运资本分析
财务预警机制的建立
Z分值模型

3.内部控制系统
内控系统的目标
构建内控框架(五要素)
COSO的17个要素精析
COSO控制的四个层次
实施内部控制的步骤与方法

4.SOX法案对控制的作用
302条款管理层的责任
404条款对财务报告的控制
906条款对高级白领的惩戒
财务报表可靠的五种判断
披露的三种方式
缺陷的三个等级
关键控制

5.风险管理
风险的八个要素
风险管理的三个纬度
六个目标的设定
风险评估与应对
风险实施的案例

6.流程控制
目标：保证人、钱、物、信息的安全与完整
流程图
管理业务联系循环与控制关键点
穿行测试

7.从内部审计看内部控制
内部审计与内部控制
审计内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