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首页 财务管理咨询(ppt 108)

财务管理咨询(ppt 108).ppt

财务管理咨询(ppt 108)

光平
2019-04-25 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《财务管理咨询(ppt 108)ppt》,可适用于战略管理领域

达盟(上海)财务管理咨询有限公司TMFServicesLtdSOXTrainingAgendaOverviewofSarbanesOxleyActCOSOInternalControlFrameworkWhatCouldGoWrong(Risk)InternalControlTypicalmistakesincontrolidentificationRiskandControlMappingIdentificationofKeyControlControlDeficiencyWalkthroughTestofControlComparisonbetweenWalkthroughandTestofControlSOXProjectOverviewSOXDocumentationandRequirementOverviewofSarbanesndashOxleyActGeneralIntroductiontotheActWhatweretheCausesIntroductiontoVariousKeySectionsOverviewofSarbanesndashOxleyActTheSarbanesOxleyActisaUSlawenactedbyPresidentBushonJuly,formallyknownasldquoThePublicCompanyAccountingReformandInvestorProtectionActrdquo(上市公司会计改革与投资者保护法案)OverviewofSarbanesndashOxleyActWhatweretheCauses:WhyenactSarbanesOxleyEnronWorldComRestoreInvestorConfidenceIncreasedTransparencyReformAccountingIndustryProtectingtheinterestsof:ShareholdersPensionbeneficiariesEmployeesOverviewofSarbanesndashOxleyActWhattheActdid:ndashAddednewfinancialdisclosurerequirementsndashIncreasedCEOCFOresponsibilitiesandpenaltiesndashCreatedaPublicCompanyAccountingOversightBoard(PCAOB),withstandardsetting,investigative,anddisciplinaryauthorityndashStrengthenedauditorindependencerulesndashAddedinternalcontrolreportingrequirementOverviewofSarbanesndashOxleyActTheActcontainstitleswithvarioussections:TitleI:PublicCompanyAccountingOversightBoardTitleII:AuditorIndependenceTitleIII:CorporateResponsibility(Section)TitleIV:EnhancedFinancialDisclosures(Section)TitleV:AnalystConflictsofInterestTitleVI:CommissionResourcesandAuthorityTitleVII:StudiesandReportsTitleVIII:CorporateandCriminalFraudAccountabilityTitleIX:WhitecollarCrimePenaltyEnhancements(Section)TitleX:CorporateTaxReturnsTitleXI:CorporateFraudandAccountability根据《萨班斯法案第条》的要求上市公司上报美国证监会的定期报告需附有CEO及CFO签署的承诺函承诺其对外披露的信息(财务及非财务)的真实性负责。CEO及CFO应在该承诺函中声明:已审阅了上报给SEC的定期报告报告没有失实陈述、漏报重要事实及误导情况报告所包含的财务报表和财务资料均公允地反映了财务状况、经营业绩及现金流量已设立和维持披露监控措施和程序并已:i制定有关的披露监控措施和程序以确保有关单位已将相关的重要资料向管理层汇报ii在呈交报告前九十天内评价了披露监控措施和程序的有效性iii在报告内载列了于评价日对披露监控措施和程序的成效进行评价所得出的结论已向审计师和董事会的审计委员会作出以下披露:i可对记录、处理、总结和汇报财务数据产生负面影响的所有内部控制设计或操作上的重大缺陷并已向本公司的审计师指出任何内部控制方面的重大不足之处ii涉及任何对内部控制有重大影响的管理层成员或其他雇员的欺诈行为对评价日之后是否有对内部控制构成重大影响的内控措施或其他因素的重大变动作出说明。OverviewofSarbanesndashOxleyActSectionrequirement:Requireseachannualreporttocontainanldquointernalcontrolreportrdquo,whichmustinclude:AstatementofmanagementrsquosresponsibilityforestablishingandmaintainingadequateinternalcontrolsoverfinancialreportingManagement#sassessmentoftheeffectivenessofthecompany#sinternalcontroloverfinancialreportingasoftheendofthecompany#smostrecentfiscalyearAstatementidentifyingtheframeworkusedbymanagementtoevaluatetheeffectivenessoftheinternalcontroloverfinancialreportingandAstatementthattheexternalauditorhasissuedanattestationreportonmanagementrsquosassessment就《萨班斯法案第条》所规定的要求上市公司在年及以后的年度报告中需包括一份ldquo内部控制报告rdquo。该报告应:明确指出管理层对建立和保持一套完整的与财务报告相关的内部控制系统和程序所负有的责任包含管理层在财务年度末对与财务报告相关的内部控制系统及程序的有效性的评价明确指出管理层用于评价与财务报告相关的内部控制系统和程序有效性所依据的内控框架明确指出外部审计师已经对管理层对内控的评价作了验证并出具了验证报告。OverviewofSarbanesndashOxleyActTheSECrsquosfinalrulesprecludemanagementfromconcludingtheeffectivenessoftheinternalcontroloverfinancialreportingifoneormoreldquomaterialweaknessrdquoisidentifiedTherulesalsorequiremanagementtodiscloseanyldquomaterialweaknessesrdquoidentifiedinthecourseoftheevaluationOverviewofSarbanesndashOxleyActDeadlineforImplementationofSOXRequirement:CompanyTypeUpdatedDeadlineOldDeadlineUSCompanyandacceleratedfilersForeignprivateissuersandnonacceleratedfilersTheCompanywithaggregatemarketvalueofcommonequitylowerthanUSD$millionAnnualreportforafiscalyearendingonorafterNov,(revisedinFeb)AnnualreportforafiscalyearendingonorafterJuly,(revisedinMar)AnnualreportforafiscalyearendingonorafterJuly,(revisedinSep)AnnualreportforafiscalyearendingonorafterJune,AnnualreportforafiscalyearendingonorafterJuly,AnnualreportforafiscalyearendingonorafterJuly,OverviewofSarbanesndashOxleyActAcompanybecomesanldquoacceleratedfilerrdquo(加速呈报公司)afteritfirstmeetsALLofthefollowingrequirementsasoftheendofafiscalyear:middotTheaggregatemarketvalueofcommonequityisUSD$millionormore,measuredasoftheendofthecompany#ssecondfiscalquartermiddotThecompanyhasbeensubjecttotherequirementsoftheSecuritiesExchangeActforatleastmonthsasoftheendofthefiscalyearmiddotThecompanyhasfiledatleastoneannualreportonFormKandmiddotThecompanyisnoteligibletouseFormKSBandFormQSBforitsannualandquarterlyreportsasoftheendofthefiscalyearSOXTrainingAgendaOverviewofSarbanesOxleyActCOSOInternalControlFrameworkWhatCouldGoWrong(Risk)InternalControlTypicalmistakesincontrolidentificationRiskandControlMappingIdentificationofKeyControlControlDeficiencyWalkthroughTestofControlRelationshipbetweenWalkthroughandTestofControlSOXProjectOverviewSOXDocumentationandRequirementCOSOInternalControlFrameworkCOSO:TheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(美国反对虚假财务报告委员会的赞助委员会美国反欺诈性财务报告委员会管理组织)COSOwasoriginallyformedintosponsortheNationalCommissiononFraudulentFinancialReporting,anindependentprivatesectorinitiativewhichstudiedthecausalfactorsthatcanleadtofraudulentfinancialreportinganddevelopedrecommendationsforpubliccompaniesandtheirindependentauditors,fortheSECandotherregulators,andforeducationalinstitutionsTheNationalCommissionwasjointlysponsoredbyfivemajorprofessionalassociationsintheUnitedStates,theAmericanAccountingAssociation,theAmericanInstituteofCertifiedPublicAccountants,FinancialExecutivesInternational,TheInstituteofInternalAuditors,andtheNationalAssociationofAccountants(nowtheInstituteofManagementAccountants)TheCommissionwaswhollyindependentofeachofthesponsoringorganizations,andcontainedrepresentativesfromindustry,publicaccounting,investmentfirms,andtheNewYorkStockExchangeTheChairmanoftheNationalCommissionwasJamesCTreadway,Jr,ExecutiveVicePresidentandGeneralCounsel,PaineWebberIncorporatedandaformerCommissioneroftheUSSecuritiesandExchangeCommission(Hence,thepopularnameTreadwayCommission)Currently,theCOSOChairmanisLarryERittenbergAAA(美国会计学会)、AICPA(美国注册会计师协会)、FEI(财务经理协会)、IIA(内部审计师协会)和NAA(全国会计师协会现为IMA、管理会计师协会)COSOInternalControlFrameworkHowisCOSOrelatedtoSOXGuidancefromSECprovidesthatmanagementisrequiredtobaseitsassessmentofthecompanyrsquosinternalcontroloverfinancialreportingonasuitableandrecognisedcontrolframeworkCOSOFrameworktohelpclientassesstheeffectivenessoftheinternalcontrolenvironmentandhenceachievecompliancewithSOXSofar,mostifnotalltheUSlistedcompaniesadoptedtheCOSOframeworktohelpthemassesstheeffectivenessoftheirinternalcontrolenvironmentThisissimplybecauseitrsquosthemostwidelyknownriskandcontrolframeworkintheUSASincemostofthecompaniesthatneedtocomplywiththeSarbanesOxleyActaretheUSbasedcompanies,itmadesensethattheCOSOFrameworkisusedbythesecompaniesCOSOInternalControlFrameworkTheintegratedframeworkdefinedbyCOSO:InternalControlIntegratedFramework(issuedin)EnterpriseRiskManagementIntegratedFramework(issuedinSep)ControlenvironmentInternalenvironmentObjectivesettingEventidentificationRiskassessmentRiskassessmentRiskresponseControlactivitiesControlactivitiesInformationandcommunicationInformationandcommunicationMonitoringMonitoringCOSOInternalControlFrameworkelementsoftheCOSOFrameworkThecontrolenvironmentformsthebaseoftheinternalcontrolframeworkBasedontheexistingcontrolenvironment,ariskassessmentcanbemadeControlactivitiescanthenbedesignedtomitigatetherisksidentifiedOncethecontrolactivitiesareinplace,theymustthenbemonitoredtoensurethattheyarebeingexecutedonatimelybasisInformationandcommunicationflowsalongsidethewholeprocessAteverystepoftheframework,informationandcommunicationisessentialtoensurethateveryoneinvolvedintheprocessreceiveadequateinformationtocarryoutthetaskThisframeworkcanbeusedbyanyorganisationforanybusinessobjective(financialoroperational)XXadoptedthisframeworktoachievetherequirementsofs(ie,specificallyfinancialreportingandrelevantlegalandregulatorycompliance)Thecontrolenvironmentsetsthetoneofanorganization,influencingthecontrolconsciousnessofitspeopleIntegrityEthicalValuesCommitmenttoCompetenceBoardofDirectorsAuditCommitteeManagementrsquosPhilosophyOperatingStyleOrganizationalStructureAssignmentofAuthorityResponsibilityHumanResourcePoliciesPracticesCOSOInternalControlFrameworkExamplesoftheXXcontrolenvironmentarecorporatepolicieslike:XXcodeofbusinessprinciplesCorporateSustainabilitypolicyForXXExpress,ourgoalstoimplementbestpractiseHRpolicies(IiPcertification)i)诚信的原则和道德价值观严格一致地保持诚信行为和道德标准不要过分追求不切实际的目标分工要准确、明细加强内部审核制度客观监督企业的高层管理阶层提供道德方面的指导制作文字化的行为准则和政策声明ii)评定员工的能力制定正式或非正式的职务说明书分析并规定各工作岗位所需具备的知识和技能iii)董事会和审计委员会成员的经验相关于管理层的独立性外部董事的比例其他成员参与管理的程度所采取措施的适宜性对管理层提出问题的深度和广度iv)管理哲学和经营风格影响企业的管理方式体现在管理层对财务报告的态度和所采取的措施外部董事的比例对信息处理及会计功能、会计人员所持的态度对现有可选择的会计准则和会计数值估计所持有的谨慎或冒进态度v)公司组织结构指为企业活动提供计划、执行、控制和监督职能的整体框架组织结构的合适性信息的沟通能力各主管人员所负责任的适当性当环境改变时企业配合改变其组织结构的程度员工人数的充足程度vi)责任的分配与授权合理有效地分配职责和权限为执行任务和承担职责的组织成员提供和配备所需的资源确保他们的经验和知识与职责权限相匹配要使所有员工知道他们的工作行为、以及职责担负形式vii)人力资源政策及实务完善的招聘与选拔方针及操作性程序进行企业文化和道德价值观的导向培训对违反行为准则的事项制订纪律约束与处罚措施对业绩良好的员工制订具有奖励和激励作用的报酬计划根据阶段性的业绩评价结果对员工予以晋升、指导以及奖罚EveryentityfacesavarietyofrisksfromexternalandinternalsourcesthatmustbeassessedApreconditionofriskassessmentistheestablishmentofobjectivesRiskassessmentiftheidentificationandanalysisofrelevantriskstoachievementoftheobjectives,thusformingabasisfordetermininghowtherisksshouldbemanagedCOSOInternalControlFrameworksrequiresthereportingofmaterialweaknessesThatnarrowsthescopeofmanagementrsquosassessmenttosignificantkeycontrolsRiskassessmentisthereforeessentialtoidentifythekeyrisksandrelevantkeycontrolsControlactivitiesarepoliciesandproceduresthathelpensuremanagementdirectivesarecarriedoutEnsuresthatactionsaretakentoaddresstherisksTheseactionsarecarriedoutatalllevelsoftheorganisationandincludearangeofactivitiessuchasapprovals,authorisations,verifications,reconciliations,segregationofdutiesetcCOSOInternalControlFrameworkControlactivitiesaredevelopedandcarriedouttomitigatetherisksPertinentinformationmustbeidentified,capturedandcommunicatedinaformandtimeframethatsupportsallothercontrolcomponentsInformationObtainingexternalinternalinformationProvidinginformationtotherightpeopleattherighttimeDevelopmentrevisionofinformationsystemsCommunicationExternalinternalcommunicationpolicy,egemployeersquosrolesresponsibilitiesChannelsofcommunicationforpeopletoreportsuspectedimproprietiesReceptivityofmanagementtoemployeersquosperformanceimprovementsuggestionsOpennesseffectivenessofcommunicationwithexternalpartiesExtenttowhichoutsidepartieshavebeenmadeawareoftheentityrsquosethicalstandardsTimelyandappropriatefollowupbymanagementoncomplaintsCOSOInternalControlFrameworkInternalcontrolsystemsneedtobemonitoredndashaprocessthatassessesthequalityofthesystemrsquosperformanceovertimeOngoingmonitoringSeparateEvaluationsReportingdeficienciesCOSOInternalControlFrameworkSOXTrainingAgendaOverviewofSarbanesOxleyActCOSOInternalControlFrameworkWhatCouldGoWrong(Risk)InternalControlTypicalmistakesincontrolidentificationRiskandControlMappingIdentificationofKeyControlControlDeficiencyWalkthroughTestofControlRelationshipbetweenWalkthroughandTestofControlSOXProjectOverviewSOXDocumentationandRequirementWhatCouldGoWrongWhatCouldGoWrongForeachsignificantaccountassertionaskwhereintheprocessingoftractionscanbeerrorthatwouldbematerialWhatCouldGoWrongDefinitionofAssertionsAssertionsarerepresentationsbymanagementthatareembodiedinfinancialstatementcomponentsTheonlydifferencebetweenanassertionandapotentialerrorishoweachisstatedAnassertionisapositivestatement(eg,alltransactionsarerecorded)whereasapotentialerroristheinverse,oranegativestatement(eg,alltransactionsarenotrecorded)Managementusesassertions(orpotentialerrors)toidentifyldquowhatcangowrongrsquosrdquotodeterminewhethermanagementhasplacedintooperationcontrolactivitiessufficienttomeettheriskstofinancialreporting认定是隐含在财务报表中的管理层的声明WhatCouldGoWrongExistenceorOccurrenceAssets,liabilitiesandownershipinterestsexistataspecificdaterecordedtransactionsrepresenteventsthatactuallyoccurredduringtheperiodCompletenessAlltransactionsothereventscircumstancesthatoccurredduringaspecificperiodshouldhavebeenrecognizedintheperiodhave,infact,beenrecordedValuationorMeasurementAssets,liabilities,revenueexpensecomponentsarerecordedatappropriateamountsinconformitywithcompanypolicyandapplicablestatutoryfinancialaccountingandreportingrulesregulationsTransactionsaremathematicallycorrectandappropriatelysummarizedandrecordedintheentity#sbooksandrecordsRightsandObligationsAssetsaretherights,andliabilitiesaretheobligationsoftheentityatagivendatePresentationandDisclosureItemsinthefinancialstatements(ABACUSfinancialreportingpackage)areproperlydescribed,sortedandclassifiedSafeguardingAssetsareadequatelysafeguardedfrommisappropriationoruseSegregationofDutiesAuthorization,custody,recording,andcontrollingareadequatelysegregatedSOXProjectOverviewAssertionPotentialErrorExistenceoroccurrenceNotbusinessrealityCompletenessIncompleteNottimelyValuationorallocationInaccurateNotobjectiveInconsistentwithselectedprinciplesNotconsistentfromperiodtoperiodRightsandobligationsNotauthorizedPresentationanddisclosureMisleadingSafeguardingInadequatelysafeguardedSegregationofdutiesInadequatelysegregatedWhatCouldGoWrongExample:LetrsquosdiscussldquoWhatCouldGoWrongrdquotothefollowingsubprocess:FixedAssetsacquisitionFixedAssetsdisposalFixedAssetssafeguardingSegregationofdutySOXTrainingAgendaOverviewofSarbanesOxleyActCOSOInternalControlFrameworkWhatCouldGoWrong(Risk)InternalControlTypicalmistakesincontrolidentificationRiskandControlMappingIdentificationofKeyControlControlDeficiencyWalkthroughTestofControlRelationshipbetweenWalkthroughandTestofControlSOXProjectOverviewSOXDocumentationandRequirementInternalControlInternalcontrolisbroadlydefinedbyCOSOas:Aprocess,effectedbyanentity#sboardofdirectors,managementandotherpersonnel,designedtoprovidereasonableassuranceregardingtheachievementofobjectivesinthefollowingthreecategories:bullEffectivenessandefficiencyofoperationsbullReliabilityoffinancialreportingbullCompliancewithapplicablelawsandregulationsInternalControlInternalcontroloverfinancialreportingisaprocessdesignedbymanagementtoprovidereasonableassuranceregardingthereliabilityoffinancialreportingandthepreparationoffinancialstatementsinaccordancewithgenerallyacceptedaccountingprinciples(USGAAPtheARG)andincludesthosepoliciesandproceduresthat:()Pertaintothemaintenanceofrecordsthataccuratelyandfairlyreflectourdailyfinancialtransactions(includingdispositionsofassets),()Providereasonableassurancethattransactionsarerecordedasnecessaryandthatreceiptsandexpendituresaremadeonlyinaccordancewithauthorizationsofmanagementanddirectorsand()Providereasonableassuranceregardingpreventionortimelydetectionofunauthorizedacquisition,useordispositionofassets与财务报告相关的内部控制是管理层设计的一些步骤和程序通过它可以对财务报告的可靠性和根据相关的会计准则编制财务报表提供合理保证。它包括以下相关的政策和程序:有助于保持记录准确和公允的反映日常的财务活动对交易进行了必要的记录收入和支出都经过管理层或董事会的授权提供合理保证。对防止和及时发现未经授权的购买、使用或处理资产提供合理保证。InternalControlAnactivitythatmitigatesbusinessriskExamplesinclude:AuthorizationcontrolsSystemconfigurationandaccountmappingcontrolsExceptioneditreportsKeyperformanceindicatorsManagementreviewReconciliationSegregationofdutiesSystemaccesscontrolsPhysicalassetssafeguardTrainingInternalControlDocumentationofActualinternalControl:Whoperformsthecontrols(competenceexperienceoftheindividuals),includingwhetherappropriatesegregationofdutiesisachievedand,ifnot,howtheassociatedrisksaremitigatedHowtheactualcontrolseffectivelymeettherelatedcontrolobjective(s)HowoftenthecontrolsareperformedHowdetectedexceptionsarefollowedupInternalControlInternalcontrolType:ManualAutomatedITdependentWecanalsoclassifyInternalcontrolas:APreventcontrolBDetectcontrolInternalControlManualPreventControlsManualPreventcontrolsarecontrolsthatbullArenotperformedbythecomputerbullArenotreliantoncomputergeneratedinformationbullPreventerrorsfromoccurringduringtransactionprocessingExamplesinclude:bullApprovingamanualpurchaseorder(eg,physicalsignatureonamanualpurchaseorder)bullContractsarekeptinalockedcabinetbyaspecifiedstaffInternalControlManualDetectControlsManualDetectControlsarecontrolsthat:bullArenotperformedbythecomputerbullArenotreliantoncomputergeneratedinformationbullDetectandcorrecterrorsthatmayhaveoccurredinprocessedtransactionsonatimelybasisExamplesinclude:bullPreparethebankreconciliationmanuallyandinvestigatethesignificantreconcilingitemsbullReperformanceofacalculationInternalControlComparisonofManualPreventvDetectcontrolsPreventDetectTakesplacebeforeanerroroccursNormallyappliestoasingletransactionTakesplaceafteranerroroccursNormallyappliestoapopulationoftransactionsInternalControlITDependentcontrolsITDependentcontrolsarecontrolsthatusecomputerproducedinformationTheyarethereforeahybridcontrolwithbothacomputerandhumanelementThecomputerproducedinformationisoftenreferredtoaselectronicevidenceExamplesinclude:bullManualbalancingreviewofcomputerproducedinformationsuchasabankreconciliationthatusescomputergeneratedcashreceiptsandcashdisbursementsdetailbullManualreviewandfollowupofitemsonanexceptionorvariancereportsuchasmanagementreviewofmonthlyvariancereportandfollowuponsignificantvariancesInternalControlITDependentcontrols(continued)BecausetheITdependentcontrolreliesoncomputerproducedinformationorreports,itisimportantthatappropriatecontrolsareinplacetoensurethatthecomputerproducedinformationiscompleteandaccurateSOXTrainingAgendaOverviewofSarbanesOxleyActCOSOInternalControlFrameworkWhatCouldGoWrong(Risk)InternalControlTypicalmistakesincontrolidentificationRiskandControlMappingIdentificationofKeyControlControlDeficiencyWalkthroughTestofControlRelationshipbetweenWalkthroughandTestofControlSOXProjectOverviewSOXDocumentationandRequirementTypicalmistakesincontrolidentificationWhoperformthecontrolndashsegregationofdutyControlvsActivityControlvsPolicyControlvsActivityvsPolicyWhoperformthecontrolRisk:Allchangestothemastervendorfilearenotcaptured,input,recorded,andprocessedintotheinformationsystemOnlyindependentcheckreviewisconsideredtobeldquocontrolrdquoControl:VMMcanonlycreatechangethemastervendorfilebasedonapprovedformsandthentheVMMdoublecheckthecreationchangeControl:VMMrunsSAPrunvendormasterchangelogandnewvendorcreationchangelogweekly,thendeputyofVMMcheckthechangelogagainsttheapprovedapplicationformPControlvsActivityvsPolicyControlvsActivityRisk:ChangestocustomerdatafiledidnotactuallytakeplaceNotallactivitiesareldquocontrolrdquoControl:SalesstaffupdatesSAPbasedontheapprovedSAPCustomercreationchangeformwithinformationofcustomerrsquosname,address,telephoneno,faxno,proposedpaymenttermsandorderamountwhenopeninganewcustomeraccountControl:SalesstaffrunsSAPruncus

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