《精编》CFO培训

BUSINESSCONTROL YOU THECFOPERSPECTIVE OUTCOMESFORYOU TakeBusinessProcessControlBasicsandEstablishaCFOPerspectiveLeavewithHelpfulTools WHATISBUSINESSCONTROL AccountingVerifications SecurityandLocks InternalandExternalAudit Checklists Signatures Anyactiontakenbymanagementtoenhancethelikelihoodthatcompanyobjectivesandgoalswillbeachievedonasustainedbasis ELEMENTSOFBUSINESSCONTROL DRIVINGFLAWLESSCUTION Businesscontroldrivesachievementofgoals WHEREDOYOUFOCUS CFO TOPSIX GovernanceandEthicsCashandTreasuryAssetIntegrityRevenuePurchasingandPayablesAccounting GOVERNANCEANDETHICS Establishingadecisionframeworkfordoingtherightthing CASHANDTREASURY Protectionandmaximumutilizationofcashandinvestmentassets ASSETINTEGRITY ProtectionandusabilityofCompanyphysicalandinationassets REVENUE Timelyrecognitionofsalesrevenueandcollectionofreceivables PURCHASINGANDPAYABLES Purchasinghighqualitygoodsandservicesandpayingtherightamountattherighttime ACCOUNTING Ensuringthataccountingrecordsareaccurateandmanagedproperly RCISE SPECIALMETALSTAMPERS INC IndividualrciseObjective UsetheCFOTopSixtosiftthroughinationandfindcriticalcontrolconcernsTime 15minutes Instructions YouareRobinJames andtodayyouaretakingoverfromJohnSmithasControlleratSpecialMetalStampers Inc awhollyownedsubsidiaryofWeBuildCars Asyousitdownatyourdesk younoticeafullin basketrequiringyourattention Reviewthenarrativeprovided asummarizationofseveralintroductoryinterviews andthecontentsofyourin box Whichthreeconcernswouldyoutacklefirst andwhy BUSINESSCONTROLTOOLS InternalControlCoordinatorsModularControlReviewPrograms6 SigmaTheGAO Nowthatyouknowwheretofocus whattoolscanyouusetofindandaddressconcerns CorporatePoliciesandStandardsApplicationControlReview ACR Training CORPORATEPOLICIESANDSTANDARDS RequirementsandGuidelinesEstablishedbyOperations Otherguidelinesareavailableontheprocessowners sites APPLICATIONCONTROLREVIEW ACR Reviewandapprovalprocessforsystemdevelopment TheACRprocessrequiresthebusinessownerofaneworfundamentallychangedsystemtocertifycontrolsareinplacebeforesystemlaunch TheprocessincludesachecklistofcontrolsanddiscussionswithGAOonapreventivebasisEssentialforguardinginationassets TRAINING Additionaltrainingresourcesforyouandyourorganization INTERNALCONTROLCOORDINATORS Co located withinautomotivegroups subjectmatterexpertsincontrolwithbusinessperspective LocalsupportforeverydayoperationalcontrolquestionsAssistManagementandOperationsProactivelyin IdentifyingprocessimprovementopportunitiesDevelopingandimplementingsolutionsResourceodularControlReviewProcess aself assessmentofcontrols seefollowingslide MODULARCONTROLREVIEWPROGRAMS Helpsyouidentifyareasofconcernonaprogressionbasis basedonrisk Shouldbeusedatleastannuallytoensurethatoperationsareundercontrol Processbasedcontrolchecklistsforoperationalreview 6 SIGMA Applicationof6 SigmaPrinciplestoBusinessProcessControls Principlesof6 SigmaarebasedinControl Planning measuringandmonitoringarecriticalcomponents Emphasizethe6 SigmaMindset THEGAO Additionalresourcesdedicatedtoimprovingyourbusiness Usereviewsasacatalysttocreateacontrolmindsetwithintheoperatingteam Jointlyidentifyrisksandopportunitiestofocuseffortsonhighrewardareas CHECKPOINT CANYOU MoveBeyondtheBusinessProcessControlBasicstoEstablishaCFOPerspectiveGotoOtherResourcestoGetMoreInation BUSINESSCONTROL YOU THECFOPERSPECTIVE