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内部控制与风险管理

 文章来源:石顿企管 时间:2019-05-09 11:22
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内部控制与风险管理
实现内部控制的价值创造
课程时间:2019年6月27-28日上海 
课程费用:4280元/人(含教材,午餐及茶点)                                                                                                                                                         
谁来参加?                                                                                                                                         
* 负责内部控制和内部审计部门的经理、主管和其他管理人员                                                                    
* 财务与其他职能部门的经理和管理人员                                                                                               
* 总经理、财务总监、其他相关的高级管理人员及企业主                                                                           
课程时长                                                                                                                                               
* 2天(12小时)                                                                                                                               
有何收获?                                                                                                                                         
* 理解控制活动的种类及应用方法                                                                                                          
* 掌握采购及付款循环涉及的风险以及相应对策                                                                                       
* 掌握销售及收款循环涉及的风险以及相应对策                                                                                       
* 掌握货币资金循环涉及的风险以及相应对策                                                                                          
* 掌握财务报告控制涉及的风险以及相应对策                                                                                          
* 内部控制活动设计和执行中应注意的要点和问题                                                                                   
先决条件?                                                                                                                                         
* 对内部控制和风险管理有一定的了解                                                                                                   
为何参加?                                                                                                                                         
在工作中,您是否遇到过以下情形:                                                                                                      
在销售循环中,你们的销售费用是否始终居高不下?                                                                                  
你们是否已经设置了招投标制度却流于形式?                                                                                          
在采购环节中,有没有因为选错供应商而造成严重损失?                                                                           
在资金管理中,是否因为资金预算和管理不当而产生了资金使用效率的低下?                                               
……                                                                                                                                                                                                                                                                                                                      
课程大纲                                                                                                                                               
第一模块:内部控制概论                                                                                                                      
引子:先有数,后有事,再找人,教育人!                                                                                              
* 内部控制的概念                                                                                                                              
- 内部控制的一般概念                                                                                                                     
- COSO报告的定义                                                                                                                         
- 内部控制的种类                                                                                                                              
* 内部控制的属性                                                                                                                              
- 职责分工                                                                                                                               
- 实物接触控制                                                                                                                              
- 内部核查                                                                                                                                         
- 充分的书面记录                                                                                                                         
- 恰当的授权                                                                                                                                     
* 内部控制的种类                                                                                                                              
- 按控制性质分                                                                                                                             
- 按控制内容分                                                                                                                             
- 按控制地位分                                                                                                                                  
- 按控制功能分                                                                                                                             
- 按控制时序分                                                                                                                                  
* 内部控制的设计原则                                                                                                                         
- 相互牵制                                                                                                                                 
- 协调配合                                                                                                                                 
- 岗位匹配                                                                                                                                         
- 成本效益                                                                                                                                 
- 整体结构                                                                                                                                         
* 控制点与控制技巧                                                                                                                           
- 一般控制点应建立在尽可能接近行动发生之处                                                                                       
- 一般控制技巧                                                                                                                                  
总结:内部控制的局限                                                                                                                         
第二模块:内部会计控制规范总揽                                                                                                          
* 内部会计控制规范                                                                                                                           
- 基本规范                                                                                                                                        
- 货币资金                                                                                                                                        
- 销售与收款                                                                                                                                     
- 采购与付款                                                                                                                                     
- 工程项目                                                                                                                                        
- 担保                                                                                                                                                  
- 对外投资                                                                                                                                         
第三模块:业务流程重组                                                                                                                      
* 流程重组的症状                                                                                                                              
- 市场份额下降                                                                                                                              
- 交货期延长                                                                                                                               
- 竞争能力降低                                                                                                                                  
- 生产率降低                                                                                                                                
- 客户满意度降低                                                                                                                           
- 环境剧变                                                                                                                                         
* 流程重组的步骤及各步骤的操作要点                                                                                                   
- 制定重组策略                                                                                                                               
- 流程设计                                                                                                                                
- 实施                                                                                                                                        
- 效果评估                                                                                                                                         
* 流程重组各步骤操作要点(最佳管理实践)                                                                                          
- 了解市场和客户                                                                                                                             
- 制定愿景和战略                                                                                                                          
- 设计产品和服务                                                                                                                              
- 市场营销                                                                                                                                   
- 生产和配送产品及提供服务                                                                                                               
- 向客户开票收款及提供服务                                                                                                               
- 人力资源管理                                                                                                                                  
- 财务管理                                                                                                                                         
* 业务流程图                                                                                                                                     
- 业务流程涉及的部门                                                                                                                        
- 工作内容及步骤                                                                                                                          
- 部门间的相互关系                                                                                                                           
- 业务文件                                                                                                                                   
- 业务流程图操作手册示例                                                                                                                  
第四模块:业务循环控制                                                                                                                      
* 采购循环涉及的主要风险点及对策                                                                                                      
- 主要风险事件                                                                                                                                  
- 选择不合格供应商                                                                                                                           
- 采购价格不合理                                                                                                                              
- 虚假采购订单                                                                                                                                  
- 存货管理风险:无意识过度挤压存货                                                                                                   
- 收货风险:质量,交货期,数量不符合要求                                                                                          
- 付款风险:重复付款,违规结算,退货未退款                                                                                       
- 采购回扣                                                                                                                                         
- 主要风险对策                                                                                                                                  
- 关键注意要点                                                                                                                                  
- 案例分享                                                                                                                                         
* 销售循环涉及的主要风险点及对策                                                                                                      
- 主要风险事件                                                                                                                                  
- 虚假销售:虚假销售额,虚假客户                                                                                                      
- 客户管理不当:事前,事中,事后管理风险                                                                                          
- 销售价格管理不当                                                                                                                           
- 发货管理不当:发错客户,发错数量,发错品质                                                                                   
- 退货管理不当:退货数量,质量,客户错误                                                                                          
- 促销品,样品管理失控                                                                                                                      
- 销售费用管理失控                                                                                                                           
- 销售飞单                                                                                                                                         
- 销售人员索要回扣                                                                                                                           
- 经销商管理不当                                                                                                                              
- 主要风险对策                                                                                                                                  
- 关键注意要点                                                                                                                                  
- 案例分享                                                                                                                                         
* 货币资金循环涉及的主要风险点及对策                                                                                               
- 主要风险事件                                                                                                                                  
- 资金预算和监控乏力                                                                                                                         
- 会计控制不到位                                                                                                                              
- 投、筹资审批权限不明                                                                                                                      
- 投资决策机制不健全                                                                                                                         
- 并购风险不明                                                                                                                                  
- 对投资资金的安全性缺乏监控                                                                                                             
- 筹资成本过高                                                                                                                                  
- 筹资资本结构不合理                                                                                                                         
- 主要风险对策                                                                                                                                  
- 关键注意要点                                                                                                                                  
- 案例分享                                                                                                                                         
* 财务报告涉及的主要风险点及对策                                                                                                      
- 主要风险事件                                                                                                                                  
- 会计政策使用不当,不符合有关法律法规                                                                                              
- 重大事项会计处理不合理,导致会计信息扭曲                                                                                       
- 资产、负债账实不符,虚增或虚减资产、负债                                                                                       
- 提供虚假财务报告                                                                                                                           
- 合并范围不完整                                                                                                                              
- 财务报告审核不充分                                                                                                                         
- 财务报告的法律责任                                                                                                                         
- 财务分析制度不符合企业实际情况                                                                                                      
- 财务分析报告内容不完整                                                                                                                  
- 主要风险对策                                                                                                                                  
- 关键注意要点                                                                                                                                  
第五模块:风险防范与管理                                                                                                                  
* 引言:解读国资委<企业全面风险管理指引>国资委《中央企业全面风险管理指引》                                     
- 国际风险管理情况                                                                                                                           
- 国内企业风险管理情况                                                                                                                      
- 风险和风险管理                                                                                                                              
²什么是风险?某一特定危险情况发生的可能性和后果的组合                                                                      
²什么是风险管理?                                                                                                                             
- 风险管理必须识别风险                                                                                                                      
- 风险管理要着眼于风险控制                                                                                                               
- 风险管理要学会规避风险                                                                                                                  
- 在降低风险的收益与成本之间进行权衡并决定采取何种措施的过程                                                           
* 企业全面风险管理与评估核心内容                                                                                                      
- 三个概念                                                                                                                                         
- 一个目标                                                                                                                                         
- 五种风险                                                                                                                                         
- 三道防线                                                                                                                                         
- 一个流程                                                                                                                                         
- 两个体系                                                                                                                                         
- 一种文化                                                                                                                                         
- 四种方法                                                                                                                                         
* 全面风险管理架构                                                                                                                           
* 风险管理的工具                                                                                                                              
- 风险承担                                                                                                                                         
- 风险规避                                                                                                                                         
- 风险转移                                                                                                                                         
- 风险转换                                                                                                                                         
- 风险对冲                                                                                                                                         
- 风险补偿                                                                                                                                         
- 风险控制                                                                                                                                         
* 实际的风险应对战略举例                                                                                                                  
* 风险管理解决方案                                                                                                                           
* 风险管理组织体系架构                                                                                                                      
* 风险管理组织体系职能                                                                                                                      
* 风险管理体系的建立                                                                                                                         
* 风险管理文化三要素                                                                                                                         
* 风险管理常用技术方法                                                                                                                      
* 风险坐标图                                                                                                                                     
* 蒙特卡罗方法                                                                                                                                 
* 关键风险指标管理                                                                                                                            
* 压力测试                                                                                                                                        
* 案例分享                                                                                                                                         
相关课程                                                                                                                                               
* 作为风险、预算控制部门的管理者,你可能还会对《采购合同谈判中的风险控制与合同管理》《工厂成本控制与价值分析》感兴趣                                                                                                                                                       
* 想要在内部控制各方面更进一步,你可能需要学习《全面预算管理与控制》                                               
                                                                                                                                                             
讲师简介                                                                                                                                            
孙 先生                                                                                                                                                 
* 背景经历                                                                                                                                                                                                                                                            
* 曾任高级财务经理,从事企业财务管理工作26年                                                                                 
* 国内某钢铁企业从事财务管理工作10年                                                                                             
* 某国内知名大型家电企业财务管理工作16年,并兼任该企业大学高级讲师                                                 
* 几十年的企业财务高管实战经历,积累丰富的企业财务管理实战经验                                                        
* 借鉴先进管理经验,创建提升企业制造竞争力管理咨询模式,国内多家企业管理咨询公司高级培训师、咨询师
                                                                                                                                                           
* 擅长领域                                                                                                                                         
业务与财务融合,引领业务,推动管理会计落地转型:全面预算、全供应链管理、内控与风险管理、信用管理、拟上市公司IPO高级经理人的财务管理、财务领导力、海尔“人单合一双赢”模式等管理创新系列                               
                                                                                                                                                           
                                                                                                                                                                        
 
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