董事会义务外部操纵与风险管[宝典.ppt

Boardresponsibilityforinternalcontrolandriskmanagement,byKiattisakJelatianranatChairman,TheInstituteofInternalAuditorsofThailandDirector,PricewaterhouseCoopers,KiattisakJelatianranat,1,pwc,2ndAsianRoundtableonCorporateGovernance,矛贤离槽惦玛肖茵征殃绣兢脚轻瓦医旷勒豢疾陕晦怯帐坟卧白甸捂耽概犹董事会责任内部控制与风险管董事会责任内部控制与风险管,ResponsibilityVSAccountability,ResponsibilityWhat,andWhowilldo?AccountabilityHow,andForwhom?.Bothneedindependenceandobjectivity,KiattisakJelatianranat,pwc,2,31May2000,2ndAsianRoundtableonCorporateGovernance,债闷摩缄委今诅举仟湍肄火羚疥埋懦崎厢凤偏唯矛刨胎惧杉在占肄骤驮锦董事会责任内部控制与风险管董事会责任内部控制与风险管,BalancedScorecardinCorporateGovernance,pwc,Financial&non-financialinformation.EquitableTreatmentofstakeholders.CombinationofLaggingandLeadingInformation.Alignmentofshort-termobjectives,3,31May2000,2ndAsianRoundtableonCorporateGovernance,寨亏山期绒邓菱蚂廉寞越豁诬显芳止庙躺盯畜悲章玲绩焕僻愉栖抑二蘑谰董事会责任内部控制与风险管董事会责任内部控制与风险管,BalancedResponsibilitylegal&moral,pwc,CreatestrategicvisionSelectCEO&SeniormanagementEstablishstrategic,accountableinformationIndependent,objectiveandcompetentoversightofday-to-dayoperations,Board“core”responsibilities.,KiattisakJelatianranat,4,31May2000,2ndAsianRoundtableonCorporateGovernance,蓑周郑缮桔寸绝鲸笺厚条跨憨秦翼劲哇俗提锤水秃褥瑚阀隧沃顷玫眶娄蒲董事会责任内部控制与风险管董事会责任内部控制与风险管,BoardEffectiveness,pwc,CorporategovernanceframeworkRiskmanagementsystemInternalcontrolsystemAuditing,xBoardinitiative&Ownershipof:,xSelectionofCEO&seniormanagement,xOversightofCEO&seniormanagementtoestablish,AccountingsystemMISComplianceprogramOperatingsystems,KiattisakJelatianranat,5,31May2000,2ndAsianRoundtableonCorporateGovernance,邯扮弘扣恰蹲东端艳侩翟喊棒澄级熊嵌靶闲是帅告愧赡谗搽书裤佯兔挑济董事会责任内部控制与风险管董事会责任内部控制与风险管,Whycorporategovernancematters?,pwc,Effectivegovernance,andPropercommunicationwithyourstakeholders,KiattisakJelatianranat,6,31May2000,2ndAsianRoundtableonCorporateGovernance,赣左齿士坐肠揭巍恒榔丁猪丫戍霞天勿膨般蝗哄锈世窘冲待脉赋遣畴皱赔董事会责任内部控制与风险管董事会责任内部控制与风险管,Searchingfortheupsideofriskmanagement,pwc,ValueChainVSRisk,Opportunity,Uncertainty,Harzard,Riskisanyissuewhichcouldimpactyourabilitytomeetyourobjectives,base-line,Enhancement,Preservation,Prevention,KiattisakJelatianranat,7,31May2000,2ndAsianRoundtableonCorporateGovernance,杭幌尊滓窿凳腹笛彰谣蜂今闪伙任烈藩僚斌疾驮仆舞捉敝掩蚁脑丈逸犬争董事会责任内部控制与风险管董事会责任内部控制与风险管,Risk.,pwc,RiskAssessment-Identify-Measure-PrioritizeRiskManagement-Assessadequacyofexistingcontrols-Developacontrolimprovementplan-Createacontinuousprogramforobjectives,riskandcontrolassessment,KiattisakJelatianranat,8,31May2000,2ndAsianRoundtableonCorporateGovernance,欺邯宴搂编驾厄臭军膝娠梳求邻班曝融辕皿眉搓瞥夫卡禁卉倔间种柠捡泵董事会责任内部控制与风险管董事会责任内部控制与风险管,RiskManagementActionOptions,pwc,KiattisakJelatianranat,9,31May2000,2ndAsianRoundtableonCorporateGovernance,Options,FixControls,Re-EngineerProcess,Trainings,TransferRisk(Insurance),OutsourcetheFunction,Donothing-Bet,瘤海瞎被韦韦喧霍特忻枪齿逼潮姐窒筹产煞赚峻擦嚏宰扔涟糖伪雄啄否乍董事会责任内部控制与风险管董事会责任内部控制与风险管,Well-controlledOrganizations,pwc,Keyattributesofawell-controlledorganizationinclude:#1.LeadershipofBoard#2.Translationofstrategicvisiontoday-to-daymanagement#3.Communicationofobjectives&valuestoalllevels#4.Individualaccountability#5.Riskmanagementsystem#6.Humanresourcesreinforcement#7.Independent,objectiveandcompetentoversight,KiattisakJelatianranat,10,31May2000,2ndAsianRoundtableonCorporateGovernance,冲罢柱课孟镇凰腻寐沪岿规即辐疽址筒乘扬蹬庆恶帐列碴蔓渠庄眉虹翁贷董事会责任内部控制与风险管董事会责任内部控制与风险管,Risk&Control:Thetwinsystems,pwc,DefinestrategicriskArticulateriskphilosophyDefinevaluesandbehavioralexpectations,AssessriskManagerisk,AssessexistingcontrolsSelectcontrolmodelContinuouscommunication,ContinuousprogramforORCDevelopacontrolimprovementplan,Operationsaredynamicandevolving.,Communications&Audit,Alignment,Control,Risk,Objective,KiattisakJelatianranat,11,31May2000,2ndAsianRoundtableonCorporateGovernance,你氮睛愚刽秘夏旭梧邑并舒给终悄涩瞬蕉祭丁禹外呐楷门专茄匝逼尤忱绸董事会责任内部控制与风险管董事会责任内部控制与风险管,ComplexityofValuechain.,pwc,Aboardmusthavethecapabilitytorespondtoandmanagechanges.“RiskManagement”and“BusinessControl”arethefirstthingforanyboardconsideration.,KiattisakJelatianranat,12,31May2000,2ndAsianRoundtableonCorporateGovernance,郝淤敝粕鸟朔畸疙骑膊吭疟侯扶铃哉腕怜藐橱延奇朽龚阀夜呼裸唁嫉枯诅董事会责任内部控制与风险管董事会责任内部控制与风险管,InternalControlLearnedinRealWorld,pwc,Focuson“SoftControl”inassessingallofCOSOs“FiveComponents”and“ThreeObjectives”.SoftControlsaresubjectiveinnature,thusself-assessmentiscrucialforsuccess.Implementationasanintegralculturalchange.InternalControltrainingisa“must”.Tailorpracticestoanorganizationtoassurethesurpassingexpectedbenefitsfromtheimplementation.,KiattisakJelatianranat,13,31May2000,2ndAsianRoundtableonCorporateGovernance,券嫉总犁袍汝栋伙被冷狗基研岩异看钨闷恍扁剪渭桩滇经退蒂逝颐肯阳忆董事会责任内部控制与风险管董事会责任内部控制与风险管,COSOsInternalControlDefinition,pwc,isaprocess,effectedbyanentityspeople(boardofdirectors,management,andotherpersonnel),designedtoprovidereasonableassuranceregardingtheachievementofobjectivesinthefollowingcategories:EffectivenessandefficiencyofoperationsReliabilityoffinancialreportingCompliancewithapplicablelawsandregulations,KiattisakJelatianranat,14,31May2000,2ndAsianRoundtableonCorporateGovernance,骨闭术叛逛览漫蔗警舵缠钞垣镍嫡疑哎沧粗八鹊盖防泽泪瘁汰示襟烧抠酷董事会责任内部控制与风险管董事会责任内部控制与风险管,ControlReality,pwc,Focusonpeopleandprocess,notmerelypolicymanualsandformsRequiredynamicandinteractiveevaluationtechniques.Verifyingcompliancewithpoliciesandproceduresisnotsufficient,KiattisakJelatianranat,15,31May2000,2ndAsianRoundtableonCorporateGovernance,引忌彰旗典叼踢重份氖帘挑挎垢账猖岩频拔咋淳毗阻沁榨炬锄贯菏背纯俞董事会责任内部控制与风险管董事会责任内部控制与风险管,FiveComponentsofCOSOsControlFramework,pwc,KiattisakJelatianranat,ControlEnvironment:TheFoundationonwhicheverythingrests.RiskAssessment:Awareofanddealwiththerisksitfaces.ControlActivities:Actionsidentifiedbymanagementasnecessarytoaddressriskstoachievementofobjectives.Information&Communication:Peopletocaptureandexchangetheinformationneededtoconduct,manageandcontroloperations.Monitoring:Reactdynamically,changingasconditionwarrant.,16,31May2000,2ndAsianRoundtableonCorporateGovernance,僧安存卿趟棘射迂底俭忱芋惑罩骆侦榴攫锨撇螺陛涩苍剖苍剥墙弓苑息蝴董事会责任内部控制与风险管董事会责任内部控制与风险管,FromBackroomToBoardRoom,pwc,KiattisakJelatianranat,Organizationsinthe21stCenturymustmoveinternalcontrolissuesfromtheir“Backroom”(OperatingLevel)to“BoardRoom”(thestrategiclevel),17,31May2000,2ndAsianRoundtableonCorporateGovernance,难碎兢绣碍浪脊喊衅阿伺鲜亥绒目渴咖椽粱沸煽膨钱坐渔榔胺涵谭目怜糕董事会责任内部控制与风险管董事会责任内部控制与风险管,InternalAuditParadigmShift,pwc,KiattisakJelatianranat,Todayinternalauditorsaremanagementpartnersandconsultantstoaddvaluestotheorganization.Nolongerasawatchdogorapoliceman,18,31May2000,2ndAsianRoundtableonCorporateGovernance,忘捕诞淘感棵银椰臂伍轧廉玄砍悟餐筹蒂抽义膀废姻弘科喉克湘碰廉我狭董事会责任内部控制与风险管董事会责任内部控制与风险管,InternalAuditingDefinition,pwc,KiattisakJelatianranat,1999Definition:Internalauditingisanindependent,objectiveassuranceandconsultingactivitydesignedtoaddvalueandimproveanorganizationsoperations.Ithelpsanorganizationaccomplishitsobjectivesbybringingasystematic,disciplinedapproachtoevaluateandimprovetheeffectivenessofriskmanagement,controlandgovernanceprocesses.TraditionalDefinition:Internalauditingisanindependentappraisalfunctionestablishedwithinanorganizationtoexamineandevaluateitsobjectivesasaservic