[11174] in Discussion of MIT-community interests
=?GB2312?B?MTAzNDMzNcTaYbK/c8nzZLzGdtPreLLGes7xdbfnac/V?=
daemon@ATHENA.MIT.EDU (=?GB2312?B?z8TI48a8?=)
Sat Jul 21 03:50:42 2012
From: =?GB2312?B?z8TI48a8?= <yxcouhou@szservo.com.cn>
To: "mit-talk-mtg" <mit-talk-mtg@charon.mit.edu>
Reply-To: fanlaji02@126.com
Date: Sat, 21 Jul 2012 15:50:28 +0800
=================================1034335103433515:50:261034335-------------------------------------
<html>
<head>
<title>企业内部审计及内部控制与财务风险管理</title>
<meta name="GENERATOR" content="Microsoft FrontPage 3.0">
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<body>
<div align="center"><center>
<table border="1" width="734" height="417">
<tr>
<td width="734" height="417"><table>
<tr height="19" style="height:14.25pt">
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<td class="xl27" width="563" style="width:422pt"></td>
<td class="xl28" width="31" style="width:23pt"></td>
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<tr height="25" style="height:18.75pt">
<td height="25" class="xl29" style="height:18.75pt"></td>
<td class="xl30">
企业内部审计及内部控制与财务风险管理</td>
<td class="xl31"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl32" style="height:14.25pt"></td>
<td class="xl33" x:str="【报名详情】 "><span
style="mso-spacerun:yes"> </span></td>
<td class="xl34"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl35" style="height:14.25pt"></td>
<td class="xl36" x:str="【培训时间】2012年8月10-11日深圳、8月17-18日上海 ">【培训时间】2012年8月10-11日深圳、8月17-18日上海<span
style="mso-spacerun:yes"> </span></td>
<td class="xl37"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl35" style="height:14.25pt"></td>
<td class="xl36">【培训对象】董事会、监事会成员;负责内部控制和内部审计部门的经理、主管;总经理、财务</td>
<td class="xl37"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl35" style="height:14.25pt"></td>
<td class="xl36"><span style="mso-spacerun:yes"> </span>副总经理以及其他高级经营管理人员;财务总监、财务经理、财务主管、税务经理、税务主</td>
<td class="xl37"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl35" style="height:14.25pt"></td>
<td class="xl36"><span style="mso-spacerun:yes"> </span>管、总帐会计、税务会计等具体操作人士。</td>
<td class="xl37"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl35" style="height:14.25pt"></td>
<td class="xl36">【培训费用】2600元/人（含培训、指定培训教材、2天午餐、茶点费等）</td>
<td class="xl37"></td>
</tr>
<tr height="20" style="mso-height-source:userset;height:15.0pt">
<td height="20" class="xl38" style="height:15.0pt"></td>
<td class="xl39">主办单位：高 森 培 训 网</td>
<td class="xl40"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl38" style="height:14.25pt"></td>
<td class="xl41">【垂询热线】<span style="mso-spacerun:yes"> </span>４００-６８３-９８８５(免长途话费)<span
style="mso-spacerun:yes"> </span>q--q:９７６６８１５８１</td>
<td class="xl40"></td>
</tr>
<tr height="20" style="height:15.0pt">
<td height="20" class="xl42" style="height:15.0pt"></td>
<td class="xl43">【深圳/市场部】０７５５-６１２８９５５８<span
style="mso-spacerun:yes"> </span>业务信箱：vipppt@sina.com</td>
<td class="xl44"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl45" style="height:14.25pt"></td>
<td class="xl46">【课程背景】</td>
<td class="xl47"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">如何确保企业经营的效率和效果？</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">如何确保企业财务报告的可靠性？</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">如何保证企业始终遵守法律法规？</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">如何保证企业资产的安全？</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">如何评估与防范财务风险，保证企业永续经营？</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">如何通过内部审计发现企业经营异常并及时采取有效措施？</td>
<td class="xl50"></td>
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<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">……</td>
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<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">为了实现上述目标，企业必须建立有效的内部控制体系，有效的内部控制体系已成为企业可</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">持续发展的关键。改革开放以来中国诸多企业的兴衰成败也从某个侧面揭示了内部控制与采</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">取风险管理的必要性，特别是近年来德隆集团、格林柯尔等企业的覆灭，更是凸显其重要性</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl45" style="height:14.25pt"></td>
<td class="xl46">【课程收益】</td>
<td class="xl47"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">通过系统学习使学员了解内部控制制度的框架，从而在实际工作中合理运用，有效规避风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">，提高企业运营的安全性，同时深刻理解内部审计、财务风险管理与内部控制之间的关系，</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">具体可以概括为以下几点：</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">一、通过生动的案例分析帮助学员建立对内部控制制度完整而系统的认识</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">二、掌握快速诊断企业内部控制缺陷的方法，评价内部控制的效果并进行改进</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">三、掌握内部审计的具体实施程序以及关键操作要点</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">四、掌握财务风险评估方法，并有效采取措施控制与防范风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl45" style="height:14.25pt"></td>
<td class="xl46">【导师简介】[章从大]</td>
<td class="xl47"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">(中国唯一纵横“财务、人力资源、管理”三大领域的“三栖”实战财务专家)中国人民大学</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">MBA，中国注册会计师（CPA）、注册税务师（CPT），著名实战派财务管理专家与人力资源</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">管理专家。历任江苏油田江都油脂油品厂财务主管、江苏油田化工公司副总经理、扬州大公</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">会计师事务所首席注册会计师、中美合资上海美通生物科技有限公司首席财务官（CFO）兼</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">泰州美通药业有限公司财务总监。精通财务管理咨询及税务策划、资本运作、企业内部审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">及内部控制与财务风险管理制度设计、项目可行性分析及项目融资、人力资源管理与开发技</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">术等，从管理的角度解读财务，从财务的角度分析管理，能将专业的财税类课程讲解得通俗</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">易懂且趣味横生,先后为全国数十家企业提供深度咨询服务，为上百家企业提供企业内训服</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">务，成功举办过上百场大型公开课。主讲的《内部审计及内部控制与财务风险管理》、《总</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">经理核心财务管理实战高级研修班》、《微利时代打造企业竞争力的管理利器——全面预算</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">管理与全面成本控制实战》、《企业经营战略》、《新企业所得税法解读和应对策略及实施</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">后的合法节税技巧与涉税风险防范》、《税务策划技巧与实务》、《企业中高收入者的薪酬</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">奖金纳税筹划(避税)》、《税务风险规避与防范》、《房地产企业土地增值税清算与筹划实</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">务》、《非财务经理的财务管理》、《财务管理沙盘模拟》、《公共关系与商务礼仪》、《</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">企业营销理念与技巧》、《团队建设与管理》、《非人力资源经理的人力资源管理》、《打</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">造强势执行力》等课程深受业内人士好评。接受过章先生培训指导的部分客户有：中国电信</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">、中国石油、中国石化、扬子江动力、宏福集团、亚星客车、奔驰汽车、赛德电气、华山光</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">电、恒诚织布、威克生物、星火锻压、红旗电缆、中机环建、中油天工、正大饲料、广兴达</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">集团、鹰游集团、京江大酒店、万科房产、德美化工、深圳和立泰集团、珠海威丝曼服饰、</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">安徽古井集团、河南航空食品、上海三电、东莞恩斯克转向器、广州壹号通电讯、珠海市庭</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">佑化妆配件、宁波和而进出口、厦门象屿担保、昆山恩斯克、大亚人造板集团、三菱重工、</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">中石化三菱化学聚碳酸酯、香港中达电子、……等上千企业，均受到客户的一致赞扬。</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">授课风格：旁征博引，诙谐幽默，深入浅出。</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl45" style="height:14.25pt"></td>
<td class="xl46">【课程大纲】</td>
<td class="xl47"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">内部审计篇</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">一、内部审计的基本概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）内部审计的概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）目的</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）内部审计与外部审计的比较</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（二）内部审计的发展阶段</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）控制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）控制结构</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）企业风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）企业风险管理流程</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（三）内部审计的角色</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）监督者</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）检察员</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）协助者</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）咨询师</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（四）内部审计过程</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）理解期望</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）分析经营状况</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）确认程序与风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）分析程序与风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）汇报与跟踪</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（五）基本审计方法</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）与管理层讨论</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）实地观察</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）审阅书面资料</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）抽样测试</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">二、内部审计与外部审计共同涉及的几大专业问题</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）审计通知书与审计业务约定书</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）审计计划</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）重要性与审计风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）内外部审计的评价、协调与专家的使用</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）审计抽样</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">6）审计证据</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">7）审计工作底稿</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">8）审计报告</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">9）审计质量控制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">三、内部审计具体准则讲解</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）内部控制审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）舞弊的预防检查与报告</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）后续审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）内部审计督导</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）结果沟通</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">6）遵循性审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">7）分析性复核</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">8）风险管理审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">10）人际关系</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">11）内部审计的控制自我评估法</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">12）内部审计机构与董事会或最高管理层的关系</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">13）内部审计机构的管理</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">14）经济性审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">15）效果性审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">16）效率性审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">四、内部审计实施中需要关注的几个问题</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）符合性测试与实质性测试</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）重要性、审计风险与审计抽样</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）不同类型审计的特殊考虑</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">内部控制篇</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">一、内部控制概论</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）内部控制的概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）内部控制的一般概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）COSO报告的定义</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）内部控制的种类</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（二）内部控制的属性</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）职责分工</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）实物接触控制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）内部核查</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）充分的书面记录</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）恰当的授权</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（三）内部控制的种类</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）按控制性质分</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）按控制内容分</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）按控制地位分</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）按控制功能分</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）按控制时序分</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（四）内部控制的设计原则</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）相互牵制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）协调配合</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）岗位匹配</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）成本效益</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）整体结构</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（四）控制点与控制技巧</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）一般控制点应建立在尽可能接近行动发生之处</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）一般控制技巧</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">总结：内部控制的局限</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">二、内部控制规范总揽</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）内部控制基本规范</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）总则</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）内部环境</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）风险评估</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）控制活动</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）信息与沟通</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="6）内部监督 ">6）内部监督<span style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（二）内部控制评价指引</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）总则</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）内部控制评价的内容和标准</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）内部控制评价的程序和方法</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）内部控制缺陷认定和评价报告</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（三）内部控制应用指引</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）资金</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）采购</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）存货</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）销售</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）工程项目</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="6）固定资产 ">6）固定资产<span style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">7）无形资产</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">8）长期股权投资</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="9）筹资 ">9）筹资<span style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">10）预算</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">11）成本费用</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">12）担保</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">13）合同协议</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">14）业务外包</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">15）对子公司的控制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">16）财务报告编制与披露</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">17）人力资源政策</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">18）信息系统一般控制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">19）衍生工具</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">20）企业并购</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="21）关联交易 ">21）关联交易<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="22）内部审计 ">22）内部审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">三、业务流程重组</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）流程重组的症状</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）市场份额下降</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）交货期延长</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）竞争能力降低</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）生产率降低</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）客户满意度降低</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">6）环境剧变</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（二）流程重组的步骤及各步骤的操作要点</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）制定重组策略</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）流程设计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）实施</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）效果评估</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（三）流程重组各步骤操作要点（最佳管理实践）</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）了解市场和客户</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）制定愿景和战略</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）设计产品和服务</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）市场营销</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）生产和配送产品及提供服务</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">6）向客户开票收款及提供服务</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">7）人力资源管理</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">8）财务管理</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（四）业务流程图</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）业务流程涉及的部门</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）工作内容及步骤</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）部门间的相互关系</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）业务文件</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）业务流程图操作手册示例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">四、内部控制实务</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）常见的舞弊类型</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）虚报冒领</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）阴阳发票</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）无中生有</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）侵吞不报</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）模仿签字</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">6）假公济私</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">7）瞒天过海</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">8）里应外合</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">9）暗渡陈仓</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">10）混水摸鱼</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">11）偷梁换柱</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">12）张冠李戴</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">13）监守自盗</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（二）内部控制的设计步骤</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）确定控制目标</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）整合控制流程</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）鉴别控制环节</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）确定控制措施</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（三）内部控制实例详解</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）资金内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）采购内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="3）存货内控实例 ">3）存货内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）销售内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">5）工程项目内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="6）固定资产内控实例 ">6）固定资产内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">7）无形资产内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">8）长期股权投资内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="9）筹资内控实例 ">9）筹资内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">10）预算内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">11）成本费用内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="12）担保内控实例 ">12）担保内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">13）人力资源政策内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">14）内部审计内控实例</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（四）内部控制手册的编写</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）内部控制手册的结构</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）内部控制手册编写重点与难点</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）内部控制手册编写案例分享与讨论</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（五）建立内部控制系统必须考虑的重要因素</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）控制环境</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）内部牵制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）内部审计</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）财务内控</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">财务风险及防范篇</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"
x:str="一、财务风险的一般概念、种类、特征及其成因分析 ">一、财务风险的一般概念、种类、特征及其成因分析<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）财务风险的一般概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）财务风险的概念</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）财务风险与经营风险的区别</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="（二）财务风险的种类 ">（二）财务风险的种类<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）筹资风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）投资风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）资金回收风险</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="4）收益分配风险。 ">4）收益分配风险。<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="（三）财务风险的特征 ">（三）财务风险的特征<span
style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）客观性</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）全面性</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）不确定性</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）激励性</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（四）企业财务风险成因分析</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）环境影响</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）资产结构与资本结构不合理</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）财务决策失误</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">4）管理人员认知偏差</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49"></td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">二、财务风险的评估与控制</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（一）财务风险的评估（Z-SCORE模型）</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">（二）财务风险的控制与防范措施</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">1）分配法</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">2）回避法</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49">3）转移法</td>
<td class="xl50"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl48" style="height:14.25pt"></td>
<td class="xl49" x:str="4）降低法 ">4）降低法<span style="mso-spacerun:yes"> </span></td>
<td class="xl50"></td>
</tr>
<tr height="20" style="height:15.0pt">
<td height="20" class="xl51" style="height:15.0pt"></td>
<td class="xl52"></td>
<td class="xl53"></td>
</tr>
</table>
</td>
</tr>
</table>
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