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所在平台: Udemy |
课程主页: https://www.udemy.com/course/corporate-fraud-regulations-control/
课程评论：没有评论
**课程名称：** 公司欺诈法规与控制 **课程概述：** 本课程将深入探讨公司欺诈的关键方面，并重点介绍如何运用财务比率来有效控制欺诈行为。课程内容涵盖： * **引言：** 介绍公司欺诈的普遍性及其对企业的影响，特别是中小型企业面临的更高风险。 * **欺诈三角：** 解析导致欺诈发生的三个关键要素（压力、机会、借口）。 * **公司欺诈案例：** 通过实际案例分析，帮助学员理解不同类型的公司欺诈。 * **相关法规：** 重点介绍**《萨班斯-奥克斯利法案》(SOX Act)**，阐述其在加强公司治理和财务报告方面的作用。 * **COSO框架：** 介绍**COSO内部控制框架**，强调其在风险管理和欺诈防范中的应用。 * **欺诈预防控制：** 详细讲解如何通过教育、调查以及制定主动的预防政策来防范欺诈，包括建立健全的内部控制、政策和程序。课程强调应侧重于“主动预防技术”，例如利用经验丰富的反欺诈专业人士来制定有效的控制措施。 * **欺诈检测控制：** 探讨识别和检测欺诈行为的方法。 **核心信息：** * 欺诈无处不在，但教育、调查和主动预防是应对欺诈的有效途径。 * 员工是发现欺诈活动的重要一环，应为其提供必要的知识和工具。 * 构建强大的内部控制和明确的政策程序是预防欺诈的关键。 * 聘请经验丰富的反欺诈专业人士能显著提升防范效果。 （无详细课程大纲）
Through this tutorial we are going to learn the key aspects about corporate fraud regulations and also understand how ratios can be used in fraud control.The training will include the following;IntroductionThe Fraud TriangleExamples of Corporate FraudRegulationsSOX ActCOSO FrameworkFraud Prevention ControlsFraud Detection ControlsFraud can happen in a business of any size, but small businesses are often targets of fraud. According to the American Institute of Certified Public Accountants, small and midsize companies suffer more losses due to fraud than their larger counterparts. Experts estimate that companies lose 5% to 6% of their annual revenue to fraud, so every company should have a comprehensive fraud prevention program. A fraud prevention program is not difficult to implement. It simply consists of education, investigation, and proactive prevention policies. Since employees are the most likely to report issues or any fraudulent activities, you certainly want to give them both the knowledge and the tools to help your company weed out any instances that may be taking place. And while fraud prevention efforts are designed to stop employee fraud, note that any investigations of suspected instances of fraud or employee theft may also act as a deterrent to other employees who may be either committing or contemplating fraud. The bulk of your company's fraud prevention efforts should be focused on the creation and implementation of proactive preventive techniques. This includes establishing internal controls and putting into place policies and procedures that are specifically designed to prevent fraud. One of the best ways to develop prevention policies may include utilizing an experienced anti-fraud professional. Make sure to find one who is experienced and has investigated numerous instances in order to help you to develop the most relevant and most effective anti-fraud controls.
