ZWA501审计与舞弊调查中的数据分析

课程简介

本课程将使学员接触各种量话和非量化数据分析技术,以发现舞弊欺诈和错误。学员还将学习如何使用数据分析为组织带来价值,以及深入了解数字取证和数字监视。

课程详情

课程价格 面议
课程时长 1天
课程时间 9:00am - 5:00pm
课程地点 上海
SDF 批准 NA
未来技能培训补助 NA
即将开设的课程 30-4 Aug 2019
28 Oct 2019
25 Nov 2019

在大量使用集成系统存储大量财务和非财务数据的今天,审计或调查工作已经不能不做数据分析了。有价值的证据可能会盯着会计师和审计师,但如果他们不知道如何挖掘和连接看似不相关的信息,就不会发现内控问题或舞弊信号。 大数据的不可逆转的趋势和保持竞争力的压力迫使组织利用数据分析和持续监测、了解商业趋势和消费者行为,以及发现欺诈行为。

了解如何在数据分析中提取有用数据以识别舞弊信号,已成为当今会计和审计人员不可缺少的技能。知道使用什么工具来获取可接受的数字证据,以及如何搜索一堆电子文件和电子邮件,也是今天的审计人员必备的能力。本课程将使学员在进行审计或调查时接触各种数据分析技术、工具和模板。 本课程将有数据分析工具免费提供给的课程学员。

完成此课程后,参与者将: - 掌握数据分析在发现舞弊欺诈的总体概念 - 更好地查明数据趋势和数据概况中的不正常之处 - 能够进行定性数据分析。 - 了解数字证据、数字取证和在线调查的相关规则 - 了解数字取证和连续监控过程 - 了解欺诈、不法行为的常见检测技术

  1. 数据分析-概述

    • 什么是数据分析?
    • 必须进行数据分析的三个理由
    • 审计与调查中的数据分析
    • 数据分析能做什么,不能做什么
  2. 通用分析程序

    • 财务比率,差异,百分比,账龄,平均值
    • 常用分析函数
    • 筛选/排序/联接/追加/透视/趋势/回归/比率
    • vlookup/眼球查找/分组/总结/分层
  3. 两类数据分析

    • 定量–排序、类别、关系、分析
    • 定性——背景、行为
  4. 执行数据分析

    • 差距分析
    • 重复分析
    • 模糊相同
    • 孤立交易
    • 时序分析
    • 限度与合理性
    • 趋势与离群点
    • 不需要的匹配
    • 账龄,分层,取样
  5. 执行数据分析

    • 频率测试
    • 强度试验
    • 高危试验
    • 相对尺寸试验
    • 数字频率测试(本福德)
    • 浓度试验(凝胶)
  6. 数据分析中的OLAF方法

    • 目标定位分析
    • 理解"冤假错案"与"发现的不纯"
  7. 超越数据分析和数字取证——下一步是什么?

    • 查找确认
    • 确定根本原因
    • 发展假说
    • 继续采访和审问。
  • 任何对数据分析和数字调查感兴趣的人。
  • 财务总监、财务总监、财务经理和会计
  • 采购和人力资源专业人员
  • 审核员,审核经理,法务审核员,
  • 合规和内部控制专业人员

演讲、小组讨论和案例研究。多媒体、游戏和模板共享

Kent Hoh

Kent Hoh

Kent Hoh is a prolific trainer in audit, fraud investigation, corporate governance, personal effectiveness, blockchain technology and big data. He has over 20 years’ experience in leading internal audit and forensic investigation functions of MNC in the region and globally. Kent Hoh has also spearheaded several roles in financial management, compliance and corporate governance of technology company. Kent has conducted numerous audit and investigation projects in Americas, Asia and Europe including Singapore, Indonesia, Malaysia, Thailand, India, Pakistan, China, Japan, Australia, New Zealand, Brazil, Hungary, Poland, Italy, Germany, USA, etc. Some of these projects involved hundreds of million dollars fraud scheme and syndicated crimes.

Kent holds a master’s degree in business Admin (MBA), Graduate Diploma in Business, Bachelor of Law (Hons), and a Bachelor of Accounting (Hons). Kent Hoh is also a Certified Fraud Examiner (CFE) and Certified Internal Auditor (CIA). He possesses the qualifications of the UK Chartered Secretary and Administrator (ICSA), Malaysian Institute of Certified Public Accountants (MICPA), Certified Information System Auditor (CISA) and Certified Bitcoin Expert (CBIE).

Kent Hoh has been an active trainer for large corporations, SME and non-profit-organizations such as Institute of Internal Audit (IIA) Singapore, IIA Malaysia, Institute of Singapore Chartered Accountants, Malaysia Institute of Accountants, China IIA, China Enterprise Anti-fraud Alliance, Enterprise Financial Management Association of China. Kent Hoh is also an adjunct lecturer for universities and college in Singapore, Shanghai, Nanjing and Hangzhou, China. As an enthusiast in cryptocurrency and a bitcoin mining farm investor, Kent researched heavily into this revolutionized Blockchain technology. He teaches fundamental blockchain and cryptocurrency at various institutions in China.

Currently, Kent Hoh serves as the Vice President of Internal Audit in an SGX listed company. As a strong believer that knowledge sharing create synergy, Kent is very passionate in sharing his experience. He capitalizes his free time conducting training classes and workshops.

View Other Courses by Kent Hoh