企业全面风险管理与内部控制实务

风险与内控是保障企业在经营过程中有效规避错误，减少错误，正确处理错误的重要手段，健全的内部控制体系对于企业的重要性不言而喻，日益复杂化的市场竞争环境在客观上也要求企业决策者能够意识到风险与内控管理的重要性，对于上市公司而言，建立有效的风险与内控机制是企业健康发展的必要要求。

那么，企业如有有效建立内部控制体系，如何从管理流程的角度，对企业内部重要业务事项和高风险领域，从决策、执行、监督等全方位，梳理优化制度流程、辨识评估关键风险点，制定风险控制策略？

本期价值要点：
●  内部控制与风险管理的框架解读
●  企业内部控制应用指引解读

企业困惑：
●  内控权责到底应该归属于谁？什么样的内控制度是健全的？
●  怎么才能平衡好企业发展过程中安全与效率的难题?
●  在内审的职能上，很多企业的内部审计工作仅仅是审核会计账目，而在内部稽查、评价内部控制制度是否完善和企业内各组织机构执行指定职能的效率等方面，却未能充分发挥应有的作用，是否有要的建议能够不帮助我们？

分享嘉宾
致同会计师事务所 企业风险管理服务部 资深讲师 Sera Qiu

活动流程
14:00-14:45 企业内部控制体系建立的具体介绍
●  内部控制定义与基本目标
——如何评估企业内部控制现状，揭示企业内部控制薄弱点和关键风险点，使企业高层管理者心中有数
●  内部控制框架与企业风险管理框架的比较(两版COSO模型有何区别？)
——设计企业内部控制基本规范，系统安排企业内部控制工作
——设计企业内部控制具体规范，按照企业的具体作业活动，研究每个关键的、重要节点的风险控制
——设计企业内部控制手册，以便实际执行和监督检查
14:45-15:15 企业内部控制的应用指引解读
●  如何有效融合企业内控制度和相关基本管理制度，提高内控制度的可执行性。
15:15-15:30 互动问答
15:30 活动结束

Risk and internal control is the guarantee enterprise effectively avoid mistakes in the process of operation, reduce errors, an important means to correctly handle errors, the importance of sound internal control system for the enterprise is self-evident, and the growing complexity of the market competition environment objectively require companies to policy makers to realize the importance of risk and internal control management, for listed companies, establish an effective risk and internal control mechanism is the necessary requirement of healthy development of the enterprise.

So, if you have to establish effective internal control system, how to from the perspective of management process, to the enterprise internal important business matters and the high risk areas, from decision-making, execution, supervision, etc, to optimize the system processes, identify key risk assessment, risk control strategy?

Key Point
●  The framework of internal control and risk management
●  Enterprise internal control application guide interpretation

Peer Confuse
●  Who should be attributed to internal control responsibilities? What is a sound internal control system? 
●  How to balance the problem of safety and efficiency in the process of enterprise development?
●  On the function of internal audit, a lot of enterprise internal audit work is just audit accounts, and in the internal audit, evaluation of internal control system is perfect and organizations within the enterprise efficiency, etc., to carry out a designated functions failed to give full play to the role, whether there is a suggestion to help us?

Speaker
Grant Thornton Business risk services   Sera Qiu

Agenda
14:00-14:45 The detailed introduction of enterprise internal control system
●  The definition and the basic internal control goal
- how to evaluate the enterprise internal control present situation, reveal the enterprise internal control weakness and the key risk points, make the enterprise top managers know fairly well
●  Internal control framework, and the comparison of the risk management framework (what's the difference between the two version of the COSO model?)
- design of enterprise internal control basic norms and system arrangement of enterprise internal control work
- design internal control specific specifications, according to the specific activities of the enterprise, studies each key, the important node of the risk control
- the design of enterprise internal control manual, so that the actual execution and the supervision and inspection
14:45-15:15 The application of enterprise internal control guidelines
●  How effective integration enterprise internal control system and the related basic management system, improve internal control system of enforceability
15:15-15:30 Q&A
15:30 End