ZWA506舞弊审计与案例分析

课程简介

本课程通过大量实战经验与调研,汇集了企业反舞弊调查最佳实践技巧、策略、思路与框架。 参与培训的学员将从案例中掌握舞弊审计中方法,了解审计过程的风险。

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 22 Aug 2019
18 Sep 2019
20 Nov 2019

舞弊欺诈、合规问题与员工不当行为在今天的国内大小企业中并不陌生。预防舞弊固然重要,但是当舞弊发生或怀疑有舞弊发生时如何进行专业的舞弊审计也是审计员必备之技。调查不善不仅破坏揭露事实的机会,也可能给公司带来声誉和法律风险。由于缺乏培训,许多审计人员在舞弊无调查技巧的情况下常遇瓶颈。

针对上述审计痛点,本课程通过大量实战经验与调研,汇集了企业反舞弊调查最佳实践技巧、策略、思路与框架。 参与培训的学员将从案例中掌握舞弊审计中方法,了解审计过程的风险。

  • 对企业舞弊审计方法与框架有系统性的理解
  • 实操案例深入体验舞弊审计、方法、窍门
  • 全方位认识舞弊审计中法律与其他风险
  • 对舞弊防范实施有全方位认识

第一部分:认识舞弊 (一) 舞弊的定义 - 中国注会、美国反舞弊协会与内审协会舞弊理念 (二) 舞弊的构成 - 舞弊三角、四角及五角分析 (三) 舞弊的种类及常见涉及部门 – 十大国内外舞弊案例简解

第二部分:舞弊审计概述与原则 (一) 舞弊审计与普通审计的区别 (二) 福尔摩斯方式审计 - 专业谨慎、经心观察、误区盲点(漏斗效应?) (三) 舞弊审计原则、流程、规划 (初查、审计、处理) (四) 5大舞弊审计动力源 – 国内与国外方法区别

第三部分:舞弊审计技巧 – 文书审核 (一) 舞弊文件审核-查找黑天鹅 (二) MCAFE文件分析 – H省某电商案例 (三) 文件信息比较、印章签字照片处理 – C市亿元银行案例

第四部分:舞弊审计技巧 – 观察监视 (一) 公开拜访、隐蔽访问要领 (二) 观察工具与技巧 – S市MISE案例 (三) 现场观察注意点 – X市发展商潜逃案、M国上市公司命案

第五部分:舞弊审计技巧 – 电子痕迹 (一) 数据分析量化与非量化 (二) 电子痕迹、网上行踪 – X省洗钱案 (三) 大数据智能舞弊审计 – B市外卖追踪

第六部分:舞弊审计技巧 – 访谈审讯1 (一) SWOT审计访谈程序 (二) 审计问话技巧 (三) 3V测谎方法 – N市工厂改造工程案例

第七部分:舞弊审计技巧 – 访谈审讯2 (一) OPEN舞弊审讯程序 (二) 审计问话语言 (三) 心理博弈 – Q 市纸浆厂化学采购案例

第八部分:舞弊审计风险管理 (一) 舞弊审计中法律风险的维度 (二) 声誉风险和企业沟通(社交媒体) (一) 舞弊审计证据处理 (电子文书) (二) 舞弊审计报告沟通 (3S SQL ACTION, AEIOU)

总结:舞弊审计及风险管理 (一) 舞弊审计、决策、执行职责分离 (二) 防侦慑改4大方针、3P3S六大框架 (三) 舞弊审计员心理调节 - 谁才是坏人呢?

  • 审计总监,
  • 审计经理,
  • 合规监察专家,
  • 高级审计师

多媒体互动讲授、案例讨论交流、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.

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