|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/internal-auditing-for-supply-chain-fraud/
课程评论：没有评论
**课程总结：内部审计在供应链欺诈防范中的作用** 本课程深入探讨了供应链中潜在的欺诈风险以及内部审计在此类风险防范中的关键作用。课程强调，供应链的范围广泛，不仅包括企业与客户、供应商之间的交易，还涵盖了企业内部各部门之间的相互作用。 **核心要点：** * **供应链欺诈的温床：** 供应链的各个环节，特别是控制缺失或薄弱的环节，为欺诈行为提供了可乘之机。 * **反欺诈项目预算的挑战：** 对尚未发生或未显现的风险进行成本估算，并为反欺诈和风险降低项目争取预算，是一项艰巨的任务，因为难以量化“收益”。 * **沟通与协作的重要性：** 审计和风险管理部门可能被视为“教条主义”的执行者，尤其是在可能影响运营效率的情况下。因此，需要一种更优化的方法。 * **流程改进与风险管理的融合：** 最有效的方法是将流程改进与风险管理相结合。通过利用相同的软件技术、操作最佳实践、合规规则、治理指南和绩效指标，可以在提高效率、准确性和吞吐量的同时，通过加强监督来降低欺诈风险，而不会损害整体绩效。 * **部门间的协同：** 运营部门和审计部门之间的协作，以及对同一信息的共同理解，能够促进更深的理解和共同参与，从而实现企业的共同目标。 总而言之，本课程为内部审计师、风险管理专业人士以及希望加强供应链韧性的企业提供了宝贵的见解。通过理解供应链的复杂性，并采用协同合作和融合性方法，企业可以更有效地识别、评估和应对供应链欺诈风险。
The supply chain includes the movement of raw materials, components, finished goods, documents, money, services, and data. The all-inclusive supply chain is not limited to activities between an enterprise and its customers and vendors: it describes interactions between internal suppliers and internal customers as well, regardless of their domestic or global location. Gaps in supply chain links - where controls are not present or lacking - and weak links themselves are areas where opportunists can perpetrate fraud.Recommending anti-fraud projects to executive management can be problematic because it is difficult to put a price on protecting against something that has not happened or is not visible yet. Without a definitive return-on-investment, determining a suitable budget amount for anti-fraud and risk-reduction projects is an inexact science. The rest of the enterprise may reject what they perceive to be authoritarian actions of auditors and risk managers to police a "low visibility" problem, especially if operational efficiency or throughput is compromised. A better approach is to unite process improvement with risk management by utilizing the same software technologies, operational best-practices, compliance rules, governance guidelines, and performance measures to increase efficiency, accuracy and throughput and also to reduce risk due to fraud by enhancing oversight without inhibiting performance. Collaborative efforts between the operations and audit groups, and the understanding of each other's perspectives on the same information, enables greater understanding and mutual participation towards the shared goals of the enterprise.
