福特汽車-務系統介紹.ppt

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: Complete Before Class BUSINESS CONTROL TOOLS Corporate Policies and Standards Application Control Review (ACR) Training Internal Control Coordinators Modular Control Review Programs 6-Sigma The GAO ELEMENTS OF BUSINESS CONTROL WHY IN-PROCESS CONTROLS? CREATE A CONTROLLED PROCESS Understand the Components Outline the Existing Process Determine Areas of Risk Assess the Existing Controls Redefine the Process 1. UNDERSTAND THE COMPONENTS 2. OUTLINE THE PROCESS State the Goal -- Is it Measurable Specific? Detail the Process -- How do Inputs ? Outputs? Identify Process Steps (Sequence / Dependency) When are Decisions Required? Watch for “Dead Ends” – End Should Equal Output Look across Organizations – Understand Handoffs Draw a Flowchart 3. DETERMINE AREAS OF RISK Assess Goal Alignment Has the goal changed? Does the output support the goal Does Failure (of any process step) Impact Achievement of Goals? What is the consequence of failure? What are the odds it could fail? Look for Red Flags 3. DETERMINE AREAS OF RISK Some Possible Red Flags Holding Areas (e.g. overdue payments, unmatched receipts, incomplete orders) Key Communication Points Transitions (handoffs, transitions, etc.) Key Decision Points Manual / Paper Proc