[11347] in Discussion of MIT-community interests
=?GB2312?B?MTA2OTgxNbfAere2ssZzzvG352HP1aOssaPWpNfKdLL6sLJvyKujvw==?=
daemon@ATHENA.MIT.EDU (=?GB2312?B?z8TQodGp?=)
Sun Jul 29 22:11:56 2012
From: =?GB2312?B?z8TQodGp?= <wlcouzhu@brother-bsmx.com.cn>
To: "mit-talk-mtg" <mit-talk-mtg@charon.mit.edu>
Reply-To: fanlaji02@163.com
Date: Mon, 30 Jul 2012 10:11:34 +0800
==================================106981510:11:3310698151069815===================================
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<title>企业内部审计及内部控制与财务风险管理</title>
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企业内部审计及内部控制与财务风险管理</td>
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<td class="xl66">【培训时间】2012年8月10-11日深圳、8月17-18日上海</td>
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<td class="xl66" colspan="2" style="mso-ignore:colspan;border-right:1.0pt solid #333399">【培训对象】董事会、监事会成员;负责内部控制和内部审计部门的经理、主管;总经理、财务</td>
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<td class="xl66"><span style="mso-spacerun:yes"> </span>人士副总经理以及其他高级经营管理人员;财务总监、财务经理、财务主管、税务经理、</td>
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<td class="xl66"><span style="mso-spacerun:yes"> </span>税务主管、总帐会计、税务会计等具体操作人士。</td>
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<td class="xl66">【培训费用】￥2600元/人（含培训、指定培训教材、2天午餐、茶点费等）</td>
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<td class="xl88"><font color="#FF0000">主办单位：高 森 培 训 网</font></td>
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<td height="19" class="xl79" style="height:14.25pt"></td>
<td class="xl89"><font color="#FF0000">【垂询热线】<span style="mso-spacerun:yes">
</span>４００-６８３-９８８５(免长途话费)<span style="mso-spacerun:yes">
</span>q--q:９７６６８１５８１</font></td>
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<td class="xl90"><font color="#FF0000">【深圳/市场部】０７５５-６１２８９５５８<span
style="mso-spacerun:yes"> </span>业务信箱：vipppt@sina.com</font></td>
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<tr height="19" style="height:14.25pt">
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<td class="xl70">【课程背景】</td>
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<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 如何确保企业经营的效率和效果？ "><span
style="mso-spacerun:yes"> </span>如何确保企业经营的效率和效果？<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 如何确保企业财务报告的可靠性？ "><span
style="mso-spacerun:yes"> </span>如何确保企业财务报告的可靠性？<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 如何保证企业始终遵守法律法规？ "><span
style="mso-spacerun:yes"> </span>如何保证企业始终遵守法律法规？<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 如何保证企业资产的安全？ "><span
style="mso-spacerun:yes"> </span>如何保证企业资产的安全？<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 如何评估与防范财务风险，保证企业永续经营？ "><span
style="mso-spacerun:yes"> </span>如何评估与防范财务风险，保证企业永续经营？<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 如何通过内部审计发现企业经营异常并及时采取有效措施？ "><span
style="mso-spacerun:yes"> </span>如何通过内部审计发现企业经营异常并及时采取有效措施？<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" …… "><span style="mso-spacerun:yes"> </span>……<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 为了实现上述目标，企业必须建立有效的内部控制体系，有效的内部控制体系已成为企业可 "><span
style="mso-spacerun:yes"> </span>为了实现上述目标，企业必须建立有效的内部控制体系，有效的内部控制体系已成为企业可<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 持续发展的关键。改革开放以来中国诸多企业的兴衰成败也从某个侧面揭示了内部控制与采 "><span
style="mso-spacerun:yes"> </span>持续发展的关键。改革开放以来中国诸多企业的兴衰成败也从某个侧面揭示了内部控制与采<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 取风险管理的必要性，特别是近年来德隆集团、格林柯尔等企业的覆灭，更是凸显其重要性 "><span
style="mso-spacerun:yes"> </span>取风险管理的必要性，特别是近年来德隆集团、格林柯尔等企业的覆灭，更是凸显其重要性<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl78" style="height:14.25pt"></td>
<td class="xl70" x:str="【课程收益】 ">【课程收益】<span
style="mso-spacerun:yes"> </span></td>
<td class="xl73"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 通过系统学习使学员了解内部控制制度的框架，从而在实际工作中合理运用，有效规避风险 "><span
style="mso-spacerun:yes"> </span>通过系统学习使学员了解内部控制制度的框架，从而在实际工作中合理运用，有效规避风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" ，提高企业运营的安全性，同时深刻理解内部审计、财务风险管理与内部控制之间的关系， "><span
style="mso-spacerun:yes"> </span>，提高企业运营的安全性，同时深刻理解内部审计、财务风险管理与内部控制之间的关系，<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 具体可以概括为以下几点： "><span
style="mso-spacerun:yes"> </span>具体可以概括为以下几点：<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 一、通过生动的案例分析帮助学员建立对内部控制制度完整而系统的认识 "><span
style="mso-spacerun:yes"> </span>一、通过生动的案例分析帮助学员建立对内部控制制度完整而系统的认识<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 二、掌握快速诊断企业内部控制缺陷的方法，评价内部控制的效果并进行改进 "><span
style="mso-spacerun:yes"> </span>二、掌握快速诊断企业内部控制缺陷的方法，评价内部控制的效果并进行改进<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 三、掌握内部审计的具体实施程序以及关键操作要点 "><span
style="mso-spacerun:yes"> </span>三、掌握内部审计的具体实施程序以及关键操作要点<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 四、掌握财务风险评估方法，并有效采取措施控制与防范风险 "><span
style="mso-spacerun:yes"> </span>四、掌握财务风险评估方法，并有效采取措施控制与防范风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl78" style="height:14.25pt"></td>
<td class="xl70">【导师简介】[章从大]</td>
<td class="xl73"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" (中国唯一纵横“财务、人力资源、管理”三大领域的“三栖”实战财务专家)中国人民大学 "><span
style="mso-spacerun:yes"> </span>(中国唯一纵横“财务、人力资源、管理”三大领域的“三栖”实战财务专家)中国人民大学<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" MBA，中国注册会计师（CPA）、注册税务师（CPT），著名实战派财务管理专家与人力资源 "><span
style="mso-spacerun:yes"> </span>MBA，中国注册会计师（CPA）、注册税务师（CPT），著名实战派财务管理专家与人力资源<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 管理专家。历任江苏油田江都油脂油品厂财务主管、江苏油田化工公司副总经理、扬州大公 "><span
style="mso-spacerun:yes"> </span>管理专家。历任江苏油田江都油脂油品厂财务主管、江苏油田化工公司副总经理、扬州大公<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 会计师事务所首席注册会计师、中美合资上海美通生物科技有限公司首席财务官（CFO）兼 "><span
style="mso-spacerun:yes"> </span>会计师事务所首席注册会计师、中美合资上海美通生物科技有限公司首席财务官（CFO）兼<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 泰州美通药业有限公司财务总监。精通财务管理咨询及税务策划、资本运作、企业内部审计 "><span
style="mso-spacerun:yes"> </span>泰州美通药业有限公司财务总监。精通财务管理咨询及税务策划、资本运作、企业内部审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 及内部控制与财务风险管理制度设计、项目可行性分析及项目融资、人力资源管理与开发技 "><span
style="mso-spacerun:yes"> </span>及内部控制与财务风险管理制度设计、项目可行性分析及项目融资、人力资源管理与开发技<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 术等，从管理的角度解读财务，从财务的角度分析管理，能将专业的财税类课程讲解得通俗 "><span
style="mso-spacerun:yes"> </span>术等，从管理的角度解读财务，从财务的角度分析管理，能将专业的财税类课程讲解得通俗<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 易懂且趣味横生,先后为全国数十家企业提供深度咨询服务，为上百家企业提供企业内训服 "><span
style="mso-spacerun:yes"> </span>易懂且趣味横生,先后为全国数十家企业提供深度咨询服务，为上百家企业提供企业内训服<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 务，成功举办过上百场大型公开课。主讲的《内部审计及内部控制与财务风险管理》、《总 "><span
style="mso-spacerun:yes"> </span>务，成功举办过上百场大型公开课。主讲的《内部审计及内部控制与财务风险管理》、《总<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 经理核心财务管理实战高级研修班》、《微利时代打造企业竞争力的管理利器——全面预算 "><span
style="mso-spacerun:yes"> </span>经理核心财务管理实战高级研修班》、《微利时代打造企业竞争力的管理利器——全面预算<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 管理与全面成本控制实战》、《企业经营战略》、《新企业所得税法解读和应对策略及实施 "><span
style="mso-spacerun:yes"> </span>管理与全面成本控制实战》、《企业经营战略》、《新企业所得税法解读和应对策略及实施<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 后的合法节税技巧与涉税风险防范》、《税务策划技巧与实务》、《企业中高收入者的薪酬 "><span
style="mso-spacerun:yes"> </span>后的合法节税技巧与涉税风险防范》、《税务策划技巧与实务》、《企业中高收入者的薪酬<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 奖金纳税筹划(避税)》、《税务风险规避与防范》、《房地产企业土地增值税清算与筹划实 "><span
style="mso-spacerun:yes"> </span>奖金纳税筹划(避税)》、《税务风险规避与防范》、《房地产企业土地增值税清算与筹划实<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 务》、《非财务经理的财务管理》、《财务管理沙盘模拟》、《公共关系与商务礼仪》、《 "><span
style="mso-spacerun:yes"> </span>务》、《非财务经理的财务管理》、《财务管理沙盘模拟》、《公共关系与商务礼仪》、《<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 企业营销理念与技巧》、《团队建设与管理》、《非人力资源经理的人力资源管理》、《打 "><span
style="mso-spacerun:yes"> </span>企业营销理念与技巧》、《团队建设与管理》、《非人力资源经理的人力资源管理》、《打<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 造强势执行力》等课程深受业内人士好评。接受过章先生培训指导的部分客户有：中国电信 "><span
style="mso-spacerun:yes"> </span>造强势执行力》等课程深受业内人士好评。接受过章先生培训指导的部分客户有：中国电信<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 、中国石油、中国石化、扬子江动力、宏福集团、亚星客车、奔驰汽车、赛德电气、华山光 "><span
style="mso-spacerun:yes"> </span>、中国石油、中国石化、扬子江动力、宏福集团、亚星客车、奔驰汽车、赛德电气、华山光<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 电、恒诚织布、威克生物、星火锻压、红旗电缆、中机环建、中油天工、正大饲料、广兴达 "><span
style="mso-spacerun:yes"> </span>电、恒诚织布、威克生物、星火锻压、红旗电缆、中机环建、中油天工、正大饲料、广兴达<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 集团、鹰游集团、京江大酒店、万科房产、德美化工、深圳和立泰集团、珠海威丝曼服饰、 "><span
style="mso-spacerun:yes"> </span>集团、鹰游集团、京江大酒店、万科房产、德美化工、深圳和立泰集团、珠海威丝曼服饰、<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 安徽古井集团、河南航空食品、上海三电、东莞恩斯克转向器、广州壹号通电讯、珠海市庭 "><span
style="mso-spacerun:yes"> </span>安徽古井集团、河南航空食品、上海三电、东莞恩斯克转向器、广州壹号通电讯、珠海市庭<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 佑化妆配件、宁波和而进出口、厦门象屿担保、昆山恩斯克、大亚人造板集团、三菱重工、 "><span
style="mso-spacerun:yes"> </span>佑化妆配件、宁波和而进出口、厦门象屿担保、昆山恩斯克、大亚人造板集团、三菱重工、<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 中石化三菱化学聚碳酸酯、香港中达电子、……等上千企业，均受到客户的一致赞扬。 "><span
style="mso-spacerun:yes"> </span>中石化三菱化学聚碳酸酯、香港中达电子、……等上千企业，均受到客户的一致赞扬。<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"><span style="mso-spacerun:yes"> </span>授课风格：旁征博引，诙谐幽默，深入浅出</td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl78" style="height:14.25pt"></td>
<td class="xl70">【课程大纲】</td>
<td class="xl73"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="内部审计篇 ">内部审计篇<span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 一、内部审计的基本概念 "><span
style="mso-spacerun:yes"> </span>一、内部审计的基本概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）内部审计的概念 "><span style="mso-spacerun:yes"> </span>（一）内部审计的概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）概念 "><span style="mso-spacerun:yes"> </span>1）概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）目的 "><span style="mso-spacerun:yes"> </span>2）目的<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）内部审计与外部审计的比较 "><span
style="mso-spacerun:yes"> </span>3）内部审计与外部审计的比较<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）内部审计的发展阶段 "><span
style="mso-spacerun:yes"> </span>（二）内部审计的发展阶段<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）控制 "><span style="mso-spacerun:yes"> </span>1）控制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）控制结构 "><span style="mso-spacerun:yes"> </span>2）控制结构<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）企业风险 "><span style="mso-spacerun:yes"> </span>3）企业风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）企业风险管理流程 "><span style="mso-spacerun:yes"> </span>4）企业风险管理流程<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （三）内部审计的角色 "><span style="mso-spacerun:yes"> </span>（三）内部审计的角色<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）监督者 "><span style="mso-spacerun:yes"> </span>1）监督者<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）检察员 "><span style="mso-spacerun:yes"> </span>2）检察员<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）协助者 "><span style="mso-spacerun:yes"> </span>3）协助者<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）咨询师 "><span style="mso-spacerun:yes"> </span>4）咨询师<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （四）内部审计过程 "><span style="mso-spacerun:yes"> </span>（四）内部审计过程<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）理解期望 "><span style="mso-spacerun:yes"> </span>1）理解期望<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）分析经营状况 "><span style="mso-spacerun:yes"> </span>2）分析经营状况<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）确认程序与风险 "><span style="mso-spacerun:yes"> </span>3）确认程序与风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）分析程序与风险 "><span style="mso-spacerun:yes"> </span>4）分析程序与风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）汇报与跟踪 "><span style="mso-spacerun:yes"> </span>5）汇报与跟踪<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （五）基本审计方法 "><span style="mso-spacerun:yes"> </span>（五）基本审计方法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）与管理层讨论 "><span style="mso-spacerun:yes"> </span>1）与管理层讨论<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）实地观察 "><span style="mso-spacerun:yes"> </span>2）实地观察<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）审阅书面资料 "><span style="mso-spacerun:yes"> </span>3）审阅书面资料<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）抽样测试 "><span style="mso-spacerun:yes"> </span>4）抽样测试<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 二、内部审计与外部审计共同涉及的几大专业问题 "><span
style="mso-spacerun:yes"> </span>二、内部审计与外部审计共同涉及的几大专业问题<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）审计通知书与审计业务约定书 "><span
style="mso-spacerun:yes"> </span>1）审计通知书与审计业务约定书<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）审计计划 "><span style="mso-spacerun:yes"> </span>2）审计计划<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）重要性与审计风险 "><span style="mso-spacerun:yes"> </span>3）重要性与审计风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）内外部审计的评价、协调与专家的使用 "><span
style="mso-spacerun:yes"> </span>4）内外部审计的评价、协调与专家的使用<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）审计抽样 "><span style="mso-spacerun:yes"> </span>5）审计抽样<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）审计证据 "><span style="mso-spacerun:yes"> </span>6）审计证据<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 7）审计工作底稿 "><span style="mso-spacerun:yes"> </span>7）审计工作底稿<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 8）审计报告 "><span style="mso-spacerun:yes"> </span>8）审计报告<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 9）审计质量控制 "><span style="mso-spacerun:yes"> </span>9）审计质量控制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 三、内部审计具体准则讲解 "><span
style="mso-spacerun:yes"> </span>三、内部审计具体准则讲解<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）内部控制审计 "><span style="mso-spacerun:yes"> </span>1）内部控制审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）舞弊的预防检查与报告 "><span
style="mso-spacerun:yes"> </span>2）舞弊的预防检查与报告<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）后续审计 "><span style="mso-spacerun:yes"> </span>3）后续审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）内部审计督导 "><span style="mso-spacerun:yes"> </span>4）内部审计督导<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）结果沟通 "><span style="mso-spacerun:yes"> </span>5）结果沟通<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）遵循性审计 "><span style="mso-spacerun:yes"> </span>6）遵循性审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 7）分析性复核 "><span style="mso-spacerun:yes"> </span>7）分析性复核<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 8）风险管理审计 "><span style="mso-spacerun:yes"> </span>8）风险管理审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 10）人际关系 "><span style="mso-spacerun:yes"> </span>10）人际关系<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 11）内部审计的控制自我评估法 "><span
style="mso-spacerun:yes"> </span>11）内部审计的控制自我评估法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 12）内部审计机构与董事会或最高管理层的关系 "><span
style="mso-spacerun:yes"> </span>12）内部审计机构与董事会或最高管理层的关系<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 13）内部审计机构的管理 "><span
style="mso-spacerun:yes"> </span>13）内部审计机构的管理<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 14）经济性审计 "><span style="mso-spacerun:yes"> </span>14）经济性审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 15）效果性审计 "><span style="mso-spacerun:yes"> </span>15）效果性审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 16）效率性审计 "><span style="mso-spacerun:yes"> </span>16）效率性审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 四、内部审计实施中需要关注的几个问题 "><span
style="mso-spacerun:yes"> </span>四、内部审计实施中需要关注的几个问题<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）符合性测试与实质性测试 "><span
style="mso-spacerun:yes"> </span>1）符合性测试与实质性测试<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）重要性、审计风险与审计抽样 "><span
style="mso-spacerun:yes"> </span>2）重要性、审计风险与审计抽样<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）不同类型审计的特殊考虑 "><span
style="mso-spacerun:yes"> </span>3）不同类型审计的特殊考虑<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 内部控制篇 "><span style="mso-spacerun:yes"> </span>内部控制篇<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 一、内部控制概论 "><span style="mso-spacerun:yes"> </span>一、内部控制概论<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）内部控制的概念 "><span style="mso-spacerun:yes"> </span>（一）内部控制的概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）内部控制的一般概念 "><span style="mso-spacerun:yes"> </span>1）内部控制的一般概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）COSO报告的定义 "><span style="mso-spacerun:yes"> </span>2）COSO报告的定义<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 3）内部控制的种类 "><span style="mso-spacerun:yes"> </span>3）内部控制的种类<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）内部控制的属性 "><span style="mso-spacerun:yes"> </span>（二）内部控制的属性<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）职责分工 "><span style="mso-spacerun:yes"> </span>1）职责分工<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 2）实物接触控制 "><span style="mso-spacerun:yes"> </span>2）实物接触控制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）内部核查 "><span style="mso-spacerun:yes"> </span>3）内部核查<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）充分的书面记录 "><span style="mso-spacerun:yes"> </span>4）充分的书面记录<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 5）恰当的授权 "><span style="mso-spacerun:yes"> </span>5）恰当的授权<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （三）内部控制的种类 "><span style="mso-spacerun:yes"> </span>（三）内部控制的种类<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）按控制性质分 "><span style="mso-spacerun:yes"> </span>1）按控制性质分<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）按控制内容分 "><span style="mso-spacerun:yes"> </span>2）按控制内容分<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 3）按控制地位分 "><span style="mso-spacerun:yes"> </span>3）按控制地位分<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）按控制功能分 "><span style="mso-spacerun:yes"> </span>4）按控制功能分<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）按控制时序分 "><span style="mso-spacerun:yes"> </span>5）按控制时序分<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （四）内部控制的设计原则 "><span
style="mso-spacerun:yes"> </span>（四）内部控制的设计原则<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）相互牵制 "><span style="mso-spacerun:yes"> </span>1）相互牵制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 2）协调配合 "><span style="mso-spacerun:yes"> </span>2）协调配合<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）岗位匹配 "><span style="mso-spacerun:yes"> </span>3）岗位匹配<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）成本效益 "><span style="mso-spacerun:yes"> </span>4）成本效益<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 5）整体结构 "><span style="mso-spacerun:yes"> </span>5）整体结构<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （四）控制点与控制技巧 "><span
style="mso-spacerun:yes"> </span>（四）控制点与控制技巧<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 1）一般控制点应建立在尽可能接近行动发生之处 "><span
style="mso-spacerun:yes"> </span>1）一般控制点应建立在尽可能接近行动发生之处<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 2）一般控制技巧 "><span style="mso-spacerun:yes"> </span>2）一般控制技巧<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 总结：内部控制的局限 "><span style="mso-spacerun:yes"> </span>总结：内部控制的局限<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 二、内部控制规范总揽 "><span style="mso-spacerun:yes"> </span>二、内部控制规范总揽<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）内部控制基本规范 "><span
style="mso-spacerun:yes"> </span>（一）内部控制基本规范<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）总则 "><span style="mso-spacerun:yes"> </span>1）总则<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）内部环境 "><span style="mso-spacerun:yes"> </span>2）内部环境<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 3）风险评估 "><span style="mso-spacerun:yes"> </span>3）风险评估<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 4）控制活动 "><span style="mso-spacerun:yes"> </span>4）控制活动<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）信息与沟通 "><span style="mso-spacerun:yes"> </span>5）信息与沟通<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）内部监督 "><span style="mso-spacerun:yes"> </span>6）内部监督<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）内部控制评价指引 "><span
style="mso-spacerun:yes"> </span>（二）内部控制评价指引<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str="' 1）总则 "><span style="mso-spacerun:yes"> </span>1）总则<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）内部控制评价的内容和标准 "><span
style="mso-spacerun:yes"> </span>2）内部控制评价的内容和标准<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）内部控制评价的程序和方法 "><span
style="mso-spacerun:yes"> </span>3）内部控制评价的程序和方法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）内部控制缺陷认定和评价报告 "><span
style="mso-spacerun:yes"> </span>4）内部控制缺陷认定和评价报告<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （三）内部控制应用指引 "><span
style="mso-spacerun:yes"> </span>（三）内部控制应用指引<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）资金 "><span style="mso-spacerun:yes"> </span>1）资金<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）采购 "><span style="mso-spacerun:yes"> </span>2）采购<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）存货 "><span style="mso-spacerun:yes"> </span>3）存货<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）销售 "><span style="mso-spacerun:yes"> </span>4）销售<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）工程项目 "><span style="mso-spacerun:yes"> </span>5）工程项目<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）固定资产 "><span style="mso-spacerun:yes"> </span>6）固定资产<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 7）无形资产 "><span style="mso-spacerun:yes"> </span>7）无形资产<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 8）长期股权投资 "><span style="mso-spacerun:yes"> </span>8）长期股权投资<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 9）筹资 "><span style="mso-spacerun:yes"> </span>9）筹资<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 10）预算 "><span style="mso-spacerun:yes"> </span>10）预算<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 11）成本费用 "><span style="mso-spacerun:yes"> </span>11）成本费用<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 12）担保 "><span style="mso-spacerun:yes"> </span>12）担保<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 13）合同协议 "><span style="mso-spacerun:yes"> </span>13）合同协议<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 14）业务外包 "><span style="mso-spacerun:yes"> </span>14）业务外包<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 15）对子公司的控制 "><span style="mso-spacerun:yes"> </span>15）对子公司的控制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 16）财务报告编制与披露 "><span
style="mso-spacerun:yes"> </span>16）财务报告编制与披露<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 17）人力资源政策 "><span style="mso-spacerun:yes"> </span>17）人力资源政策<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 18）信息系统一般控制 "><span style="mso-spacerun:yes"> </span>18）信息系统一般控制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 19）衍生工具 "><span style="mso-spacerun:yes"> </span>19）衍生工具<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 20）企业并购 "><span style="mso-spacerun:yes"> </span>20）企业并购<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 21）关联交易 "><span style="mso-spacerun:yes"> </span>21）关联交易<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 22）内部审计 "><span style="mso-spacerun:yes"> </span>22）内部审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 三、业务流程重组 "><span style="mso-spacerun:yes"> </span>三、业务流程重组<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）流程重组的症状 "><span style="mso-spacerun:yes"> </span>（一）流程重组的症状<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）市场份额下降 "><span style="mso-spacerun:yes"> </span>1）市场份额下降<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）交货期延长 "><span style="mso-spacerun:yes"> </span>2）交货期延长<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）竞争能力降低 "><span style="mso-spacerun:yes"> </span>3）竞争能力降低<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）生产率降低 "><span style="mso-spacerun:yes"> </span>4）生产率降低<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）客户满意度降低 "><span style="mso-spacerun:yes"> </span>5）客户满意度降低<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）环境剧变 "><span style="mso-spacerun:yes"> </span>6）环境剧变<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）流程重组的步骤及各步骤的操作要点 "><span
style="mso-spacerun:yes"> </span>（二）流程重组的步骤及各步骤的操作要点<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）制定重组策略 "><span style="mso-spacerun:yes"> </span>1）制定重组策略<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）流程设计 "><span style="mso-spacerun:yes"> </span>2）流程设计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）实施 "><span style="mso-spacerun:yes"> </span>3）实施<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）效果评估 "><span style="mso-spacerun:yes"> </span>4）效果评估<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" （三）流程重组各步骤操作要点（最佳管理实践） "><span
style="mso-spacerun:yes"> </span>（三）流程重组各步骤操作要点（最佳管理实践）<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）了解市场和客户 "><span style="mso-spacerun:yes"> </span>1）了解市场和客户<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）制定愿景和战略 "><span style="mso-spacerun:yes"> </span>2）制定愿景和战略<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）设计产品和服务 "><span style="mso-spacerun:yes"> </span>3）设计产品和服务<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）市场营销 "><span style="mso-spacerun:yes"> </span>4）市场营销<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）生产和配送产品及提供服务 "><span
style="mso-spacerun:yes"> </span>5）生产和配送产品及提供服务<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）向客户开票收款及提供服务 "><span
style="mso-spacerun:yes"> </span>6）向客户开票收款及提供服务<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 7）人力资源管理 "><span style="mso-spacerun:yes"> </span>7）人力资源管理<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 8）财务管理 "><span style="mso-spacerun:yes"> </span>8）财务管理<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （四）业务流程图 "><span style="mso-spacerun:yes"> </span>（四）业务流程图<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）业务流程涉及的部门 "><span style="mso-spacerun:yes"> </span>1）业务流程涉及的部门<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）工作内容及步骤 "><span style="mso-spacerun:yes"> </span>2）工作内容及步骤<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）部门间的相互关系 "><span style="mso-spacerun:yes"> </span>3）部门间的相互关系<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）业务文件 "><span style="mso-spacerun:yes"> </span>4）业务文件<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）业务流程图操作手册示例 "><span
style="mso-spacerun:yes"> </span>5）业务流程图操作手册示例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 四、内部控制实务 "><span style="mso-spacerun:yes"> </span>四、内部控制实务<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）常见的舞弊类型 "><span style="mso-spacerun:yes"> </span>（一）常见的舞弊类型<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）虚报冒领 "><span style="mso-spacerun:yes"> </span>1）虚报冒领<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）阴阳发票 "><span style="mso-spacerun:yes"> </span>2）阴阳发票<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）无中生有 "><span style="mso-spacerun:yes"> </span>3）无中生有<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）侵吞不报 "><span style="mso-spacerun:yes"> </span>4）侵吞不报<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）模仿签字 "><span style="mso-spacerun:yes"> </span>5）模仿签字<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）假公济私 "><span style="mso-spacerun:yes"> </span>6）假公济私<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 7）瞒天过海 "><span style="mso-spacerun:yes"> </span>7）瞒天过海<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 8）里应外合 "><span style="mso-spacerun:yes"> </span>8）里应外合<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 9）暗渡陈仓 "><span style="mso-spacerun:yes"> </span>9）暗渡陈仓<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 10）混水摸鱼 "><span style="mso-spacerun:yes"> </span>10）混水摸鱼<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 11）偷梁换柱 "><span style="mso-spacerun:yes"> </span>11）偷梁换柱<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 12）张冠李戴 "><span style="mso-spacerun:yes"> </span>12）张冠李戴<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 13）监守自盗 "><span style="mso-spacerun:yes"> </span>13）监守自盗<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）内部控制的设计步骤 "><span
style="mso-spacerun:yes"> </span>（二）内部控制的设计步骤<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）确定控制目标 "><span style="mso-spacerun:yes"> </span>1）确定控制目标<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）整合控制流程 "><span style="mso-spacerun:yes"> </span>2）整合控制流程<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）鉴别控制环节 "><span style="mso-spacerun:yes"> </span>3）鉴别控制环节<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）确定控制措施 "><span style="mso-spacerun:yes"> </span>4）确定控制措施<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （三）内部控制实例详解 "><span
style="mso-spacerun:yes"> </span>（三）内部控制实例详解<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）资金内控实例 "><span style="mso-spacerun:yes"> </span>1）资金内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）采购内控实例 "><span style="mso-spacerun:yes"> </span>2）采购内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）存货内控实例 "><span style="mso-spacerun:yes"> </span>3）存货内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）销售内控实例 "><span style="mso-spacerun:yes"> </span>4）销售内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 5）工程项目内控实例 "><span style="mso-spacerun:yes"> </span>5）工程项目内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 6）固定资产内控实例 "><span style="mso-spacerun:yes"> </span>6）固定资产内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 7）无形资产内控实例 "><span style="mso-spacerun:yes"> </span>7）无形资产内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 8）长期股权投资内控实例 "><span
style="mso-spacerun:yes"> </span>8）长期股权投资内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 9）筹资内控实例 "><span style="mso-spacerun:yes"> </span>9）筹资内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 10）预算内控实例 "><span style="mso-spacerun:yes"> </span>10）预算内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 11）成本费用内控实例 "><span style="mso-spacerun:yes"> </span>11）成本费用内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 12）担保内控实例 "><span style="mso-spacerun:yes"> </span>12）担保内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 13）人力资源政策内控实例 "><span
style="mso-spacerun:yes"> </span>13）人力资源政策内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 14）内部审计内控实例 "><span style="mso-spacerun:yes"> </span>14）内部审计内控实例<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （四）内部控制手册的编写 "><span
style="mso-spacerun:yes"> </span>（四）内部控制手册的编写<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）内部控制手册的结构 "><span style="mso-spacerun:yes"> </span>1）内部控制手册的结构<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）内部控制手册编写重点与难点 "><span
style="mso-spacerun:yes"> </span>2）内部控制手册编写重点与难点<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）内部控制手册编写案例分享与讨论 "><span
style="mso-spacerun:yes"> </span>3）内部控制手册编写案例分享与讨论<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （五）建立内部控制系统必须考虑的重要因素 "><span
style="mso-spacerun:yes"> </span>（五）建立内部控制系统必须考虑的重要因素<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）控制环境 "><span style="mso-spacerun:yes"> </span>1）控制环境<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）内部牵制 "><span style="mso-spacerun:yes"> </span>2）内部牵制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）内部审计 "><span style="mso-spacerun:yes"> </span>3）内部审计<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）财务内控 "><span style="mso-spacerun:yes"> </span>4）财务内控<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 财务风险及防范篇 "><span style="mso-spacerun:yes"> </span>财务风险及防范篇<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69"
x:str=" 一、财务风险的一般概念、种类、特征及其成因分析 "><span
style="mso-spacerun:yes"> </span>一、财务风险的一般概念、种类、特征及其成因分析<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）财务风险的一般概念 "><span
style="mso-spacerun:yes"> </span>（一）财务风险的一般概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）财务风险的概念 "><span style="mso-spacerun:yes"> </span>1）财务风险的概念<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）财务风险与经营风险的区别 "><span
style="mso-spacerun:yes"> </span>2）财务风险与经营风险的区别<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）财务风险的种类 "><span style="mso-spacerun:yes"> </span>（二）财务风险的种类<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）筹资风险 "><span style="mso-spacerun:yes"> </span>1）筹资风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）投资风险 "><span style="mso-spacerun:yes"> </span>2）投资风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）资金回收风险 "><span style="mso-spacerun:yes"> </span>3）资金回收风险<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）收益分配风险。 "><span style="mso-spacerun:yes"> </span>4）收益分配风险。<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （三）财务风险的特征 "><span style="mso-spacerun:yes"> </span>（三）财务风险的特征<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）客观性 "><span style="mso-spacerun:yes"> </span>1）客观性<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）全面性 "><span style="mso-spacerun:yes"> </span>2）全面性<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）不确定性 "><span style="mso-spacerun:yes"> </span>3）不确定性<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）激励性 "><span style="mso-spacerun:yes"> </span>4）激励性<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （四）企业财务风险成因分析 "><span
style="mso-spacerun:yes"> </span>（四）企业财务风险成因分析<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）环境影响 "><span style="mso-spacerun:yes"> </span>1）环境影响<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）资产结构与资本结构不合理 "><span
style="mso-spacerun:yes"> </span>2）资产结构与资本结构不合理<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）财务决策失误 "><span style="mso-spacerun:yes"> </span>3）财务决策失误<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）管理人员认知偏差 "><span style="mso-spacerun:yes"> </span>4）管理人员认知偏差<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" "><span style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 二、财务风险的评估与控制 "><span
style="mso-spacerun:yes"> </span>二、财务风险的评估与控制<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （一）财务风险的评估（Z-SCORE模型） "><span
style="mso-spacerun:yes"> </span>（一）财务风险的评估（Z-SCORE模型）<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" （二）财务风险的控制与防范措施 "><span
style="mso-spacerun:yes"> </span>（二）财务风险的控制与防范措施<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 1）分配法 "><span style="mso-spacerun:yes"> </span>1）分配法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 2）回避法 "><span style="mso-spacerun:yes"> </span>2）回避法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 3）转移法 "><span style="mso-spacerun:yes"> </span>3）转移法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="19" style="height:14.25pt">
<td height="19" class="xl77" style="height:14.25pt"></td>
<td class="xl69" x:str=" 4）降低法 "><span style="mso-spacerun:yes"> </span>4）降低法<span
style="mso-spacerun:yes"> </span></td>
<td class="xl72"></td>
</tr>
<tr height="20" style="height:15.0pt">
<td height="20" class="xl84" style="height:15.0pt"></td>
<td class="xl83"></td>
<td class="xl82"></td>
</tr>
</table>
</td>
</tr>
</table>
</div>
</body>
</html>
