2021企业内部调查与舞弊风险防范全面指导课程特色与背景
课程背景 Course Background：当内部怀疑发生欺诈、舞弊和一些不当行为时，如何采用有限度的和合法的手段，以公开或者秘密的形式查明真相，采取搜集各类证据的综合措施以调查舞弊、会计违规、贪污、电子犯罪、信息泄漏等各种不当行为成为企业在公司治理和内部控制的操作难点。本次培训课程旨在全面而系统地帮助企业内部调查者提升调查与谈话的技巧，掌握如何深入并且合法地进行内部调查，从而将企业可能面临的欺诈风险降至最低。Although everyone knows corporate fraud is a very real risk, when there is a suspicion of fraud, most corporations will meet difficulties in how to collect and identify the evidences in fraud investigation, accounting irregularities, embezzlement, electronic crimes, information leaks and other misconduct. To find and determine the truth with compliance is the key for corporate governance and internal control. This training course will provide you full guidance and experienced sills on how to optimize the investigation process, prepare and conduct interview, and minimize the fraud risks with effective management.培训收益 Course Benefits：1.全方位的内部调查培训：最优化的调查流程与谈话技巧实践Conduct thorough and lawful corporate investigation with optimized investigation process and practical interview skills2.针对调查取证途径、真假文件的鉴别及外包资源使用的全面分析Comprehensive analysis on evidence gathering, identification skills and external investigation resources3.战略性的规划调查的重要步骤，同时避免调查过程中的法律问题Plan strategically to take the critical steps necessary to avoid the legal landmines surrounding investigation4.揭露真相的高效谈话技巧，避免报复以及之后在工作场合的不恰当行为Effectively interview witnesses and respondents to uncover the truth and prevent retaliation and future workplace misconduct5.收集并分析各种必需的证据，做出正确的最终报告并且采取行动Draft your final report and take appropriate action with sufficiently collect and analyze physical & documentary evidences6.多个互动模拟练习+实践演练+案例分享Interactive simulation exercises + Practical exercises + Cases sharing本次培训中的内部调查可应用于Internal Investigation Is Necessary for：1.维护企业的商业利益和合法权益（反商业贿赂和职务侵占，关联公司，利益冲突，监守自盗，挪用资金，虚假财务报告）Maintenance of the business benefits and legal right2.保护品牌(打击灰色市场和打假)Identification and solution to the operation risks3.维护企业公众形象（媒体危机，网络公关危机）Litigation support4.发现和化解运营风险（销售舞弊、采购舞弊、渠道窜货）Brand protection5.诉讼支持（合同纠纷、资产追踪、知识产权仲裁、劳资纠纷，窃取商业机密）Maintenance of the public image6.为企业重大决策提供参考（重大人事任命、并购风险调查、资金去向调查）Providing reference for major decision
课程大纲
| 第一部分: 企业调查的现状与挑战Part 1: Investigative Guidelines一、 企业调查的概况与原则Introduction of Corporate Investigation1. 企业内部调查的范围、目的、对象Purpose and objectives2. 企业内部调查的本质Essence of investigation3. 企业内部调查和刑事调查的异同Deference between corporate investigation and criminal investigation4. 企业调查的原则Fundamental principles and investigations二、 中国合规环境下的调查困境和挑战Challenges and Regulatory Environment in China1. 合法性问题Legitimacy2. 调查主体Investigators3. 外包风险Risk of investigative outsourcing4. 隐私政策Privacy5. 文化冲突（传统商业习俗、现代契约责任/中国语境和西方合规传统的冲突）Cultural conflict6. 法制约束的乏力和证据规则的滞后China Anti-Corruption Laws and evidence rules第二部分: 企业内部调查程序制定与优化Part 2: Optimize Investigative Process案例分析：分析举报信ACase Study: When you receive an allegation A...一、 如何启动调查How to Initiate Investigation1. 初步分析举报信息(匿名举报、实名举报、审计报告中的线索)Allegation types (Anonymous source/Named Allegation/Findings by internal audit）2. 举报内容定性Identify the nature of matters3. 划定调查信息披露范围Creation of a “Need to Know” group二、 如何拟定调查计划How to Make an Investigative Plan1. 举报信息验证(初步分析检举线索的可信性、确认涉嫌问题的性质、如何验证举报信How to substantiate an allegation小组互动：如何撰写回复举报人的邮件(模板、内容、注意事项)Case Sharing and Group Practice: How to Reply the Informant? (Practical Format/Tips)2. 调查目的Investigative objectives3. 调查领导人Investigation leader4. 调查组成员Investigation team5. 外部调查资源(调查外包)External investigative resources6. 调查对象Subjects of the investigation7. 调查步骤和所需技术Investigative steps and techniques8. 需要考虑的法律、隐私、策略问题Legal, privacy and tactical issues9. 需要访谈人员名单Individuals to be interviewed10. 调查任务计划表Task list and timeline11. 是否需要律师特权保护(美国地区)Privilege determinations12. 调查费用的记录Documentation of expenses13. 调查计划的修改和更新Review and revision of the investigative plan14. 需要搜集的证据Evidences小组互动：合作撰写一份基于举报信A的调查计划Group Practice: Draft an Investigation Plan based on Allegation A三、 取证技术和手段Evidence Gathering Techniques1. 调阅信息(审计报告、业务数据、HR信息等)Data mining (Audit Report/Business records/HR database etc)2. 调查访谈（流程控制人、证人、调查对象、举报人和外部人员：专家、律师、代理商、供应商、合作伙伴）Interview (Process owner/Witness/Subject/Informant/External resource: subject matter expert, lawyer, partner, vendor, customer ）3. 隐蔽行动Undercover operations4. 监控（监视和跟踪）Physical surveillance5. 搜查 (秘密搜查、空间搜查、文件柜搜查)Search6. 窃听或者录音Consensual recordings, eavesdropping7. 电子证据调查(调查工具、专业软件、法律探讨)E-discovery (Forensic tools/Legitimacy of e-evidences）8. 即时聊天工具调查Instant messager (QQ/MSN)9. 社交网络调查(开心网、Facebook、微博、LinkedIn等)SNS search (Social Network Service) (Kaixin/Facebook/Blogs/LinkedIn)10. 互联网搜索Internet search11. IP地址和域名检索IP and domain check12. 手机信息调查Mobile phone investigation13. 身份信息调查ID search (China household registration records)14. 资信调查(工商企业信息检索、外包调查)Due diligence (Company info search in AIC)15. 询价参考Pricing referral四、 调查终结及其报告要素Reports of Investigative Findings1. 调查报告的基本元素Elements of investigation report2. 调查目的Purpose3. 调查发现概括Summary of investigation finding4. 调查过程简介Introduction of investigation process5. 调查结果分类(无事实、无法确定、有事实)Classification of investigation results6. 调查备忘录Case closing memorandum7. 结论Conclusion8. 人员处分建议Suggestions of punishment9. 风险评估和对业务的影响Risk evaluation and impact on business10. 业务流程改进建议Recommendation for process optimizing 第三部分: 各种文件检验与真伪鉴定（文件、公章、发票、中标书、学历、笔迹等）Part 3: Forensic Document Examination一、 案例分析：举报信BCase Study: Allegation B…1. 文件检验的概念(研究对象以及任务和作用)Documentation Verification Concepts (Research object, Tasks and actions)2. 伪造文件的定义Definition of falsification3. 认定伪造的条件Verification techniques二、 检验技术的形成和发展Documentation Verification procedures, principles and guidelines1. 文件检验程序和基本原理Verification procedure2. 检验程序(基本原理以及检验原则)Identification principle3. 伪造公章和文件的法律责任Legal Liability of Creating Forgery under Chinese Laws三、 现场演示：公章鉴定的原理Showcase of Identification Skills1. 印章特征描述Graphic characters of the chops2. 印章使用和鉴定的行为学分析Identify fake chops by behavioral science3. 公章管理制度Chop management regulation四、 如何鉴定发票中的问题How to identify the rip in invoice1. VAT发票鉴定VAT (Value Add Tax) Invoice Identification Skills2. 从增值税发票复印件票面破绽分析Find the discrepancy§ 验票是否“八相符”"8 Consistencies"§ 验章两看Checking chops§ 合理性判断Retionalities3. 从企业历史开票所附增值税发票进行汇总分析Analysis on the issued history4. 申请税务部门认证Verification through the tax authority5. 网上发票查询Validate the invoice through internet resource6. 从其他方面获取的信息分析Other useful resources to validate the invoice | 五、 普通发票真伪鉴别十法Approaches for Verification Common Invoice1. 鉴别仪器Identification equipment§ 定额发票鉴定Identification of fixed amount invoice§ 中标通知书鉴定Identification of successful bid notice2. 学历鉴定Identification of diplomas3. 基于数字打印技术伪造文件的检验方法和技术Scrutiny Skills Based on Digital Image§ 伪造公章检验Fake company stamp and official chop§ 伪造文本检验Fake document§ 伪造签名的检验Fake signatures4. 基于PS的伪造技术演示Showcase Falsification Techniques Based on Photoshop Software§ 常用制假手段：复制、橡皮图章、图层功能Popular falsify skills：copy image、imitate chop、layer§ 复制签名、更改合同金额、制作假合同模板Duplicate signatures、tamper the amount、falsify the fake contract modules§ 综合制假手段：数字修改，打印输出，扫描成像Comprehensive methods：digital template + printing + scanner5. 基于PS的鉴定技术(改变对比度、像素分析)Detecting Fake by Photoshop (Adjust Brightness & Sharpness, Examine the Pixels）6. 电子文档属性分析(OFFICE/Acrobat/PDF/PNG)How to Analysis E-Documents (OFFICE/Acrobat/PDF/PNG）7. 数码图像鉴定How to Verify the Digital Images?8. 电子邮件分析How to Analysis Email?§ 邮件头分析技术Email head (Instructions to open headers for various email clients and services)§ 邮件内容真实性问题Mail content§ 附件真实性Attachments9. 真件样本检索Search the Genuine Documents10. 笔迹鉴定的综合方法与技术Handwriting Identification Methods and Skills§ 分别检验Separation approach-判定检材笔迹特征的真实程度Determine the truthful of the handwriting-发现和确定检材笔迹特征Objective examine-发现和确定样本笔迹特征Sample examine§ 比较检验Comparison approach-比较单字或笔画单个特征的相同与不同Symbolic analysis-比较各组特征的相同与不同；比较各类特征的相同与不同Holistic grapholog§ 综合评断Integrative approach-从笔迹鉴定的角度对汉字笔迹的分类Analysis of Chinese character writing system-从笔迹心理学对笔迹的分类Handwriting category by psychograph第四部分 如何进行正确的调查访谈Part 4: How to Conduct Investigation Interview一、 调查访谈的考虑因素What’s Interview?1. 传统/法律定义Traditional concept/ Legal concept2. 为何调查谈话如此重要?Why the Interview is important?3. 什么是调查谈话应该考虑到的因素?What should be considered involved into the investigation interview?二、 互动游戏：访谈行为造成的信息损失和误导Interactive Game---Understand the Differences between Written and Verbal Expression and How the Second Hand Information1. 指导规则Principals2. 技巧Skill3. 目的Purpose4. 策略Strategy三、 指导方针Guidelines for Interviewing1. 规划并且邀请目击者前往安全而隐秘的环境展开谈话Schedule and invite the witness to a secure and private situation2. 准备问题大纲Pursue a line of relevant questions3. 建立合作的氛围，取得信任Create an atmosphere that gains the cooperation4. 解释保密的必要原因Explain the need for confidentiality5. 控制谈话的话题相关性与时长Keep control of the interview for relevancy and time6. 谈话指引Additional guidelines for interviewing7. 注意事项Notes on what you can do and what you cannot do四、 针对法律，当地风俗及公司政策的一些考虑Considerations on Legal Regulation, Local Custom, and Company Policy1. 无论如何都要合乎当地法律(是否可以录音？是否需要签字确认？)Understand and follow local laws2. 尊敬当地风俗Respect local customs3. 认识到出于地域关系什么是可以接受与不可接受的Recognize what is acceptable versus unacceptable五、 如何规划调查性谈话How to Plan the Interviews1. 针对背景调查的一些准备工作Background work2. 律师在场/人身威胁/谈话地点Attorney/Threat/Location3. 谈话方法/笔录/录音问题Approach/Notes/Recording4. 谈话邀请函Interview invitation5. 谈话邀请函(样本)Interview Invitation Notification (Sample)六、 谈话小组的角色分工与职能扮演Roles of the Interview Panel1. 调查对象谈话组成员和分工Subject interviews2. 证人谈话组成员和分工Informative interviews (Informant/Witness/Process owner)七、 视频分析+小组讨论——不专业的审计调查案例Video Study & Team Discussion——An unsuccessful Interview八、 针对不同对象的谈话(举报人/证人/主题/信息)Interview skills for Different Respondent (Informant/witness/Subject/Informative)1. 受访者须知General advice to interviewees2. 非调查目标谈话Interviews of employees who are not subjects3. 调查目标谈话Interviews of employees who are the subject of an investigation九、 如何设计和优化您的谈话笔录 (语言技巧/格式/问题列表等)How to Design and Optimize Your Interview Notes (Language skill/Format/Question list etc.)1. 谈话问题大纲Outline of interview topics and questions2. 谈话笔录需要考虑到的因素Interview note considerations3. 笔记的标题Head of the notes4. 开场白Opening statement5. 谈话结束Closure of the interview6. 签名Signature7. 准备并且储存文件Prepare and store documentation十、 小组互动：设计调查访谈提纲(举报人、证人、调查对象)Team Discussion：Design a Question List for the Subject Based upon Allegation十一、 模拟调查访谈：角色扮演Simulated Interview and Role Play 第五部分: 如何有效追诉当事人的刑事法律责任Part 5: How to Pursue the Criminal Responsibility of the Wrongdoers?1. 是否要追究刑事法律责任？Possibility of file case to authority2. 经济犯罪案件立案程序、标准The procedures, standards for economic crime case3. 检举人需要提交的证据材料How to manage the evidence list?4. 如何提交有效的电子证据E-evidence consideration5. 定罪量刑的标准和司法解释Guideline of measuring the crime under China’s Law6. 附带民事诉讼问题Civil lawsuit7. 与执法机关的配合问题Cooperation with the law enforcement agencies 第六部分: 如何在当前法律环境下使用外部调查资源Part 6: How to Explore and Use External Investigation Resource?1. 中国主流企业反舞弊调查机构(商务咨询公司、保安服务公司、侦探社)Current investigation entities (Business consultant/Security service/Detective agency)2. 如何选择合适的有资质的调查公司Qualify the investigative partners3. 如何选择法证技术公司（硬盘拷贝、电子证据恢复、计算机网络行为监控、互联网信息监控）IT forensic service (HDD imaging/Data recovery/Network monitor/Internet investigation)4. 如何管理和监督调查供应商的职业道德和合法性How to manage and oversee the survey vendor's professional ethics and legality5. 如何保护调查过程中向供应商披露的公司商业机密和敏感文件How to protect the company’s trade secrets and sensitive files disclosed to the vendor during the investigations period6. 如何控制调查成本How to control discovery costs7. 如何防范使用调查公司带来的风险How to prevent the investigation risks of company |
课程主讲
Wesley Fan前亚太区安全调查总监，沃尔玛中国、金光纸业、正荣房地产集团范先生拥有超过十年调查工作经验，包括多年刑侦调查及企业内部调查经验。范先生于2000年毕业于华东政法大学。在此后的7年中，他任职于上海市公安局刑事侦查部门，主要负责打击和侦破暴力犯罪和有组织的犯罪，在此期间范先生累积了大量的案件调查与侦破的经验，被提升为探长。之后，范先生先后加入惠普和施耐德电气工作，任北亚区调查经理和商业合规经理。自2014年4月，范先生加入沃尔玛中国，担任亚太区安全调查总监。他主要担当负责的工作涉及旨在为跨国企业降低运营风险而开展全方位的企业内部调查，包括销售审计，涉及触犯FCPA(美国海外反腐败法)的调查，利益冲突调查，尽职调查，公司背景审查，对商业道德标准的执行，对灰色市场的调查，防范采购的舞弊及进行复杂的网络犯罪和法证电子证据调查。此外，范先生是多个法证协会会员，包括中国计算机法证技术大会，高科技犯罪调查组织及美国道德合规协会、美国注册反舞弊调查师协会。Wesley graduated from East China University of Political science and Law. He has 7 years experience as a chief detective with criminal investigation department for Shanghai PS B specializing in the investigation and prosecution of violence and organized crime groups. He joined HP in 2007 as the north Asia investigation manager and then he joined Schneider Electric China as the Compliance Manager. From April, 2014, Mr. Fan joined Walmart China to serve as the Regional Director of Aisa Security & Investigations. He is mainly responsible for risk mitigation, regulatory compliance, standards of business conduct enforcement, grey marketing investigation, complex cyber and forensic investigations and so on. He has highly experienced corporate investigation skills and offered effective fraud examines and data mining services across a country wide range of operation.Furthermore, Wesley is also the member of CCFC, HTCIA，ECOA and ACFE.
课程对象
首席合规官/合规总监/合规经理Chief Compliance Officer / Compliance Director / Compliance Manager首席财务官/财务总监/财务主管CFO / Finance Director / Finance Controller内审/内控总监/经理Internal Audit / Internal Audit Director / Manager法律顾问/法务部经理/主管Legal Counsel / Legal Manager / Supervisor风险管理总监/经理Corporate Risk Management Director / Manager调查总监/经理Investigation Director / Manager企业调查相关人士，包括人力资源总监/经理等Anyone responsible for investigative interviewing where they need to determine the truth
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课程费用：7000元/人
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