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企 业 内 部 控 制 及 其 审 计 PowerPoint PPT Presentation


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第一节 内部控制失效的案例分析. 企 业 内 部 控 制 及 其 审 计. 第二节 内部控制的基础理论. 第三节 内部控制与 ERM 框架的基本要素. 第四节 内部控制的主要方式 . 第五节 内部控制的审计测试与评价. 第五章 企业内部控制及其审计. 第一节 内部控制失效的案例分析. 案例一:郑百文的 “ 警示 ” 案例二:安然公司的舞弊 案例三:巴黎银行的倒闭 案例四:雷曼兄弟公司的损失. 案例一: “ 郑百文 ” 的警示 (一) 辉煌的历史 1 、前身: 原来 1986 年成立的郑州百货文化用品批发站;

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3054331

ERM


3054331


3054331

  • 11986

  • 219876

  • 11988

  • 219964

  • 3199641

  • 41997

  • 51997710


3054331

1. 19982.54-1148.46%

2. 2000419991422.28-4.84-6.58159.14%


3054331

3. 20008

4. 2001927200103020103020


3054331

  • 1

  • 2

  • 3

  • 4

  • 5

1

123

2

1159.14%

2

3

3

4

123


3054331

  • 40

  • 2

  • 10001090

  • 4


3054331

  • 1200110166.18

  • 2200111SEC199720015.9125.85


3054331

  • 32001122

  • 190.7550

  • 26002

  • 3

  • 4848.5

  • 5


3054331

  • 1PSE

  • 119973000SPE900

  • 2SPE

  • 3SPE

  • 4SPE3SPE199720004.99

  • 5199720000.92


3054331

  • 2

  • 11999620019LJM24

  • 2LJM5.57

  • 3LJM8730

  • 4LJMSPESPE4.7

  • 3

  • 1200090

  • 2LJM24SPE51072%


3054331

2000

1999

1998

93557

34774

27215

(94517)

(34761)

(26381)

(960)

13

834

7232

5338

4045

(4319)

(4549)

(3501)

1953

802

1378

979

893

703

  • 4


3054331

  • 5

  • 12000

  • 2

  • 33

  • 420008

  • 6

  • 1200041.72

  • 22001SPE8.2810


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  • 1762


3054331

  • 199359

  • 19945.411.5

  • 1995226

  • 233

  • 10


3054331

  • 1992199299905199288888


3054331

  • 99905 8888819951


3054331

  • 1995126199522322563010

  • 5.4122636


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  • 1


3054331

  • 2


3054331

  • 388888


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  • 1200


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  • 2


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  • 3

  • 4


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  • 1850158200896390613028411051260502008990012702008967.73150.19


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  • LehmanBrothersHoldingsInc1850158

  • IBMNEC


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  • 199320072008742A

  • 1850

  • 1858

  • 1870

  • 1887

  • 1889

  • 1905


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  • 19231.5

  • 1929

  • 1949;

  • 1964

  • 1970

  • 1971

  • 1973;

  • 1975Abraham&Co.;

  • 1984Shearson;


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  • 1986;

  • 1988;

  • 1989;

  • 1990;

  • 1993Shearson;

  • 19946.25;

  • 1995;

  • 1997;


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  • 1998500;

  • 1999(FidelityInvestments),--;

  • 2000150(ANZ);

  • 2001100

  • 2008915


3054331

  • 720072008200737509%1.327.7%1000235%45009000307020069000IBM200834054.149%


3054331

  • 12008915158

  • 40

  • 1990


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  • 22007

  • AIG


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3054331

  • Internal Controls

AD3600

1211


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  • 2030

  • 12040

  • 11929

  • 21934

  • 340

  • 319361947Internal Control

  • 51949


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  • 2205070

  • 11950

  • 21951

  • 319581029

  • 41961

  • 51963

  • 61978


3054331

  • 3208090

  • 1988.455 1990.1.1


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  • 420901992COSO


3054331


3054331

1988

1998.9

1999.6

1992

1996

2001.9

2004.6

2003.2

2004.1

1988

AMA

II

1988

  • 520027;

  • 620046

  • 1


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20%

30%

10%

30%

70%

40%

  • 2(strategic and reputational risk)

  • 3


3054331

  • 72004COSO-ERM

  • 12001COSOERM;

  • 22002

  • 32003715

  • 4200468

  • 6ERM8

  • 1

  • 2 COSO

  • 3 1

  • 4 2

  • 5 3

  • 6 4

  • 7 5

  • 8


3054331

  • 12090COSO19961299711

  • 2

  • 1 19975

  • 2199919851993200011


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  • 31999

  • 42000

  • 52001622

  • i

  • ii

  • 6200297

  • 72003


3054331

  • 82003122711200421

  • 9 20031227132004211995.5.107.1

  • 102004825 200521

  • 11 20041229200521

  • 12 20059242005111


3054331

  • 132006620[2006]108

  • 14200863020091


3054331

  • 2

  • 1

  • 2

  • aCOSO

  • b

  • c


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  • 3

  • aCOSO,

  • b

  • 4

  • a;

  • b;

  • c


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  • 3

  • 1

  • 2COSO

  • 3COSO

  • 4

  • 5


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11949

2195310191972AICPA19721

1

2

  • 1;;

  • 2


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  • 3COSO

  • 4

  • 5


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  • 1

  • 2

  • 3

  • 4

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  • 6

  • 7

  • 1

  • 2

  • 8

  • 9

  • 10


3054331

  • COSO


Coso erm

COSOERM

ERM


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1

1

2

3

4

5;

6;

7


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  • 2

  • 1

  • 2

  • 3

  • 1

  • 2

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  • 7


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  • 4

  • 1

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  • 3

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  • 1

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  • 5


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  • 6

  • 1

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  • 1

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  • 1

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  • 2

  • 1


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  • 2


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  • 3

  • 1Event Inventories

  • 2Internal Analysis

  • 3Escalation or Threshold Triggers


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  • 4Facilitated Workshops and Interviews

  • 5Process Flow Analysis

  • 6Leading Event Indicators

  • 7Loss Event Data Methodologies


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  • 4

  • 1

  • 2

  • 3

  • 5

  • 1

  • 2

  • 3

  • 6

1

2

3

4


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  • 1


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  • 5


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  • 3

  • 1

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  • 5;

  • 6

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  • 5

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  • Benchmarking


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  • 1

  • 1Avoidance

  • 2Reduction

  • 3Sharing

  • 4Acceptance


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  • 2

  • 1

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  • 3

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  • 2:

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  • 3

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  • 1Top-Level Reviews


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  • 2Direct Functional or Activity Management

  • 3Information Processing

  • 4Physical Conteols

  • 5Performance Indicators

  • 6Segregation of Duties:


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  • 5

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  • .


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  • 8

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  • 1

  • 2

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  • 10

  • 1

  • 2

  • 3


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  • 11

  • 1

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  • 1

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  • 4

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3054331

  • 1

  • 1

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  • 7


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  • 8

  • 9

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  • 3

  • 1

  • 2

  • 3


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  • 1

  • 2

  • 3

  • 1 2

  • 3

  • 4


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  • 1Organization plan

  • 2

  • 1

  • 2

  • 3

  • A

  • B;

  • C;

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1(Authorization)

2

1

2


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3

1

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3

1Documentations and Records

1

2

3

4


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2f

3Accounting Records

1

2

1

2


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3

A

B

C

4

1Hiring Practices;

2Performance Standards;

3Training Programs;


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4Firing Practices;

5Evaluation and Promotion Practices

6Fidelity Bonds

7Vacations and Job Rotations

8Work Environments

1Budgets(1)

2


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1Performance Reporting

2

3

1

2

3

4

5

6


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4

1

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8

1;

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A5-10%;10%5%

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3054331

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29

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