CFO培训.pptVIP

Draft V4.1 BUSINESS CONTROL YOU --THE CFO PERSPECTIVE OUTCOMES FOR YOU Take Business Process Control Basics and Establish a CFO Perspective Leave with Helpful Tools WHAT IS BUSINESS CONTROL? ELEMENTS OF BUSINESS CONTROL DRIVING FLAWLESS EXECUTION WHERE DO YOU FOCUS? CFO ‘TOP SIX’ Governance and Ethics Cash and Treasury Asset Integrity Revenue Purchasing and Payables Accounting GOVERNANCE AND ETHICS Establishing a decision framework for doing the right thing CASH AND TREASURY Protection and maximum utilization of cash and investment assets ASSET INTEGRITY Protection and usability of Company physical and information assets REVENUE PURCHASING AND PAYABLES Purchasing high quality goods and services and paying the right amount at the right time ACCOUNTING EXERCISE:SPECIAL METAL STAMPERS, INC. Method: Individual Exercise Objective: Use the CFO Top Six to sift through information and find critical control concerns Time: 15 minutes BUSINESS CONTROL TOOLS Corporate Policies and Standards Application Control Review (ACR) Training Internal Control Coordinators Modular Control Review Programs 6-Sigma The GAO CORPORATE POLICIES AND STANDARDS APPLICATION CONTROL REVIEW (ACR) TRAINING INTERNAL CONTROL COORDINATORS MODULAR CONTROL REVIEW PROGRAMS 6-SIGMA THE GAO CHECKPOINT: CAN YOU… Move Beyond the Business Process Control Basics to Establish a CFO Perspective Go to Other Resources to Get More Information BUSINESS CONTROL YOU --THE CFO PERSPECTIVE TRAINING Slide should be updated to reflect local training facilities / resources Verbally add that “audit specific” training is available through the GAO anytime we train our people, we can train yours. APPLICATION CONTROL REVIEW Text is pretty self-evident Key points to make are the importance of the business owner Preventative process Another point: ask questions early you don’t want to be 1 week from launch and have the GAO shut you down because you didn’t think of something POLICIES STANDARDS Lots of stuff already out there