企業反舞弊調查訪談、取證技巧及內部控制全面指導

企業反舞弊調查訪談、取證技巧及內部控制全面指導(羅仁才)課程介紹：

    特邀500強調查服務專家羅仁才（Richard Luo）全方面實務分享：如何做好取證前的準備工作,運籌帷幄? 　如何尋找突破口巧妙斬獲重要的言辭證據? 　如何對已掌握的言辭證據進行進一步的印證? 　如何切實掌握證人的心理? 　如何收集實務證據并且避免其風險漏洞？　如何對文件及票據進行檢驗？　如何巧用電子技術獲取有效證據？　如何進行盡職調查？　如何處理匿名舉報？　如何與外部調查資源珠聯璧合？……

課程背景 Course Background:
    在公司內部的違法違規活動調查中，有兩個關鍵的環節起著決定性的作用：一是調查人員與相關同事的訪談詢問；一是穿插于調查整個過程的電子取證環節。舞弊調查訪談因其隨機性與個案性的特點，通常被認為是難以掌握的調查技能；而電子證據作為一種新興的證據類型，其取證技巧目前也還是公司治理運營與內部控制的操作難點。
    特邀專為500強企業提供安全服務咨詢的調查專家羅仁才(Richard Luo)先生來同我們分享在過去的刑事偵查以及企業咨詢所積累的企業反舞弊調查技巧。
During an investigation against illegal cases, there are two critical steps: 1) interviewing colleagues; 2) obtaining digital evidence throughout the investigation. Because the questions in an anti-fraud interview are not standardized and should be adapted to specific conditions, the interview is considered as a difficult investigation skill; meanwhile, as digital evidence, a kind of unconventional evidence, is hard to obtain, the collection skills are still tough tasks during enterprise government, operation and internal control.
W.R Consulting invitedMr. Richard Luo, an expert investigator that provides security services to Global 500, to share his experience about criminal investigation and skills of anti-fraud investigation gained as a consultant.

課程大綱 Course Outline:

第一部分：言詞證據的調取及風險防范
Part I: Retrieving Testimony and Risk Precautions
一、做好取證前的準備工作
Preparation work before collecting evidence
1.合理邀請相關部門
Reasonably invite concerning departments
一般而言，我們要邀請參加談話的部門是HR和對應談話人的管理層。但就具體事件而言，可以擴展至安全、法務、財務及更多。
Generally, we will interview HR and corresponding supervisors. However, in specific cases, personnel from security, legal, financial departments and the like may also be interviewed.
2.仔細了解事件情況
Understand the event carefully
1)了解事件的方法（觀察、調查、走訪、咨詢）
Methods to understand the event (observation, investigation, interview and consultation)
2)需要了解的內容
Matters to be known
A.事件六要素
Six factors of the event
B.嫌疑人基本情況
Basic information of the suspect
C.證據及證明人的情況
Information about the evidence and witnesses
D.利害關系人的基本情況
Basic information of the shareholders
3.詳細分析案件情況
Deliberately analyze the case
1)根據現場分析
Investigate the scene
A.有無破壞
Damage
B.有無反常
Abnormality
2)根據行為造成的后果分析
Analyze the case on the basis of the consequence
3)根據事件的特點和規律分析
Analyze the case on the basis of the features and patterns of the event
4)根據涉案人的家庭及自身性格特點分析
Analyze the case on the basis of the features and patterns of the event
4.訪談方案及防范設計
Establish interview protocols and design precautionary measures
1)熟悉事件經過
Know well about the event
2)明確目的與要求
Identify purposes and requirements
3)明確步驟與重點
Identify procedures and focuses
4)突破口的選擇
Select critical points to break the deadlock
5)可能出現的辯解與解決方法(后補發票)
Potential excuses and countermeasures (e.g. invoices to be supplemented later)
6)可能提出的條件與回答（保密，主動辭職）
Offers required by the involved and countermeasures (e.g. confidentiality and resign)
7)如何應對談話僵局
Methods to break deadlock
8)談話中的緊急情況與處置辦法（列舉情況）
Emergencies and countermeasures (cases)
二、言詞證據獲取技巧及風險防范
Skills for obtaining testimony and risk precautions
1.第一次談話
1st interview
1)第一次談話的特點
Characteristics
A.被談話對象的特定性
Specific interviewee
B.第一談話的重要性
Importance
C.第一談話的規范性
Normalization
2)第一次談話的作用
Functions
3)第一次談話的要求
Requirements
4)第一次談話的步驟
Steps
A.詢問基本情況
Inquire about basic information
B.告知其享有的權利
Inform the interviewee of his/her rights
C.向其提出問題
Raise questions
5)第一次談話的方法
Methods
A.因人而異選擇開頭方法
Adapt the first sentences to the interviewee
B.掌握時機，適時切入主題
Introduce the subject at the right time
C.結束談話，恰到好處
End the interview at the right time
2.談話突破口的選擇
Selection of points to break deadlock
1)從心理上突破
Psychology
A.僥幸心理的突破
Fluke mind
B.畏罪心理的突破
Fear for punishment
C.顧慮心理的突破
Worry
2)從情節上突破
Plot
A.選擇其最擔心的情節突破
The plot that worries the interviewee most
B.選擇其最放心的情節突破
The plot that comforts the interviewee most
C.選擇證據確鑿的情節突破
The plot that features abundant evidence
D.選擇特殊行為突破
Particular behaviors
3)從個人特點上突破
Personal characteristic
A.針對不同性格的人采取不同談話方法
Change methods according to personalities
B.作息規律，適應性，個人特點等綜合分析
Analyze the interviewee from his/her daily routine, adaptability and features
C.從其對事業生家庭的責任感找出突破口
Evoke the interviewee's sense of responsibility towards career and family
D.動機決定行動
Find out motives
三、常見言詞證據的印證及調查方式
Methods for verifying and inquiring into typical testimony
1.以現場為中心調查取證
Scene-based investigation
1)保護好現場
Protect the scene
2)及時全面收集在場人員名單
Timely and thoroughly collect the list of people present
3)及時進行現場拍照截圖
Timely photograph the scene
4)現場提取物品要客觀實際
Objectively extract evidence
5)注意對相關現場的檢查保護
Investigate and protect relevant scenes
2.以談話為中心調查取證
Interview-based investigation
1)根據談話的事實內容
On the basis of facts
2)根據提供的線索
On the basis of clues
3)根據被談話人的辯解
On the basis of excuses
4)與現場等其它證據結合
In consideration of other evidence (e.g. scene)
3.以相對人陳述為中心調查取證
Counterpart-based investigation
1)根據陳述的情節
On the basis of plots
2)根據陳述提供的線索
On the basis of clues
3)與其它證據結合
In consideration of other evidence
四、對幾種重要證人的調查取證
Evidence gathering from several material witnesses
1.對知情人的談話及調查取證
From the informant
2.對共同涉案人的談話及調查取證
From the common suspect
3.對利益損害者的談話及調查取證
From the victim
1)了解利益相對人的心理(憤恨、報復、恐懼、羞怯)
Understand the victim's feelings(e.g. anger, revenge, fear, timidity)
2)影響陳述真實性的客觀原因(時間、地點、環境、自身狀況）
Find out facts that affect authenticity of the statement (time, place, environmentally and personal conditions)
3)談話方法（消除不良心理，講究策略）
Choose proper methods of communication (ease negative emotions and use suitable strategies)
4)審查判斷陳述的真實性
Judge if the statement is authentic

第二部分： 實物證據的調取及風險防范
Part II: Retrieving Physical Evidence and Risk Precautions
一、收集運用實物證據常見問題及風險防范
Typical problems about collecting and using physical evidence & precautions against such problems
1.收集證據常見問題及解決方法
FAQ - Collection of evidences
2.固定證據常見問題及解決方法
FAQ - Fixing evidence
3.運用證據常見問題及解決方法
FAQ - Use of evidences
二、文檢基礎知識
Basic knowledge of document examination
1.筆跡檢驗
Handwriting examination
1)書寫文字特征
Handwritten character characteristics
2)文字布局特征
Text style characteristics
3)標點符號特征
Punctuation mark
4)摹仿筆跡的特征
Imitated handwriting characteristics
2.文件檢驗
Document examination
1)印刷文件檢驗
Printing document examination
2)污損文件的檢驗
Stained document examination
3.印章檢驗
Seal examination

第三部分：電子證據取證技巧及風險防范
Part III: Skills for Collecting Digital Evidence and Risk Precautions
一、電子證據概述
Introduction
1.電子證據概念及特征
Concepts and features
2.電子證據的立法狀況
Legislative status
3.電子證據立法內容前瞻
Prospect of legislation
二、電子證據來源和收集
Source and collection
1.電子證據的三方面來源
Three sources
1)存儲介質中（硬盤、U盤、光盤等）
Memories (hard disks, USB flash disks, compact disks)
2)電磁輻射中（包括顯示器輻射、通信線路輻射、主機輻射和輸出設備輻射）
Electromagnetic radiation (including radiation from screens, telecommunication lines, host computers and output devices)
3)傳輸線路中（線路的監聽截取數據，反監聽）
Transmission lines (monitoring & anti-monitoring)
2.電子證據收集概念
Concept of collection
3.電子證據收集的范圍
Scope of collection
4.電子證據收集規則
Rules of collection
5.電子證據的收集方法
Methods of collection
1)一般電子證據收集
Collecting typical evidence
A.現場保護： 封鎖現場，封鎖電腦區域，攝像監控，切斷遠程控制，封鎖涉案終端設備和物品
Scene protection: keep irrelevant people out of the scene, block the IT district and camera surveillance, cut remote control and prevent unauthorized access to equipment and objects involved in the case
B.現場訪問： 訪問系統管理員，部門負責人，終端用戶及知情人
Scene interview: interview system administrators, department supervisors, terminal users and informants
C.現場調查： 網絡工作人員調查、計算機技能調查、動機調查、網絡案例情況調查、特殊人員調查、周圍環境調查
Scene investigation: conduct investigation about network personnel, computer skills, motives, network cases, special personnel and environment
2)特殊電子證據收集
Collecting special evidence
A.手機短信息電子證據的收集
Instant messages
B.電子郵件形式電子證據的收集
E-mails
C.網絡聊天類電子證據的收集
Internet chatting records
D.數碼照片形式電子證據的收集
Digital photos
6.電子證據收集要求
Requirements for collection
7.電子證據收集技術
Technology for collection
8.Windows系統的反取證技術
Windows applications impeding evidence collection
三、電子證據形式Form
1.證據幾種常見形式的回顧
Common forms
2.電子證據形式界定的混亂
Confusing definition
3.電子證據形式的發展及要解決問題
Development and problems
4.電子證據的證明力
Degree of proof
四、電子證據的保全和效力
Preservation and legal effect
1.電子證據的常規保全
Normal preservation
2.電子證據的公證保全
Preservation by notarization
3.電子證據的保全原則及方法
Principles and methods for preservation
4.電子證據的保全技術
Technology for preservation
5.電子證據的效力分析
Analysis of legal effect
五、電子證據的認定
Determination
1.電子證據認定（真實性、關聯性、合法性）
Determination (authenticity, relevance and validity)
2.電子證據證明力認定（可靠性、完整性）
Determination of the degree of force (reliability and completeness)
1)電子證據鑒定方法（鑒定機構、鑒定人員、鑒定程序/種類及規范）
Methods of authentication (agencies, authenticators, procedures, types and regulations)

第四部分： 盡職調查技巧及風險防范
Part IV: Skills for due diligence investigation and risk precautions
一、貪腐案件概述
Corruption
1.案件的種類及成因分析
Types and courses
1)侵占資產（支付舞弊、工資舞弊、報銷舞弊、收銀舞弊、盜竊舞弊）
Misappropriation of assets (including payments, salaries, reimbursement, money collection and steal)
2)貪污腐敗（利益沖突、貪污賄賂、招投標舞弊、工程舞弊）
Corruption (including conflicts of interests, bribery and corruption, and malpractices about bidding and projects)
3)財報舞弊（虛假收入、低估負債、不恰當資產估值）
Financial statement fraud (including misrepresentation of incoming, understatement of liabilities and false appraisal of assets)
2.證據調查及風險防范
Evidence investigation and risk precautions
1)指示性證據
Indicative evidence
2)證實性證據
Confirmatory evidence
A.舞弊征兆調查
Investigating signs of fraud
B.預警信號收集
Collecting early warnings
3.證實性證據的調查方法
Methods for investigation of confirmatory evidence
1)監控正在進行的交易，以取得更多證據
Monitor on-going transactions for more evidence
2)詢問知情人，掌握更多信息
Interview informants to gain more information
3)認真審核已經發生的同類型交易的憑證、單據
Carefully audit vouchers and bills of previous similar transactions
4)通過硬盤鏡像等手段，保全嫌疑人的電子信息
Keep the suspect's data in hard disks by making mirror image
5)通過網絡查找更多信息，論壇帖子、微博、網絡廣告信息
Collect more information through the Internet, such as gaining information from BBS, Weibo and online ads
6)同第三方的面談、聯系或核實證據
Interview and communicate the third party and verify the evidence
二、匿名舉報的處理技巧及風險防范
Skills for handling anonymous information and risk precautions
1.接收匿名信息時應確定的信息
Information to be determined after receipt
1)信息是如何傳遞的（郵件、信件、手寫、打印）
Transmission methods (e-mail, letter, handwriting, printing)
2)信息發出的時間、地點、發給何人
Time & place of delivery and the addressee
3)舉報的內容
Content
4)為何舉報，可能的動機
Reasons and possible motives
2.決定如何調查
Investigation methods
1)匿名無實證的舉報
Information without evidence
2)匿名實證的舉報
Information with evidence
三、如何使用外部調查資源
Investigation with external resources
1.外部調查資源的種類（商務咨詢公司、保安服務公司、偵察社）
Types of external investigation resources (business consultants companies, security companies and detective agencies)
2.如何選擇合適的有資質的調查公司
How to choose qualified investigation companies?
3.如何防范使用調查公司帶來的風險
How to prevent risks from engaging investigation companies?
4.如何有效追訴刑事法律責任？
How to pursue the criminal responsibility?

關于講師 About the Speaker：
Richard Luo羅仁才
羅先生現任世界著名安全服務公司營運總監，負責客戶的安全及調查事務、重大安保項目的安全防范設計，在公司資產防損，商務調查，安全及調查隊伍組建等方面有近20年運作經驗。客戶主要為世界500強企業，曾在北京、上海、廣州等地，幫助IT、物流和零售等國際公司成功解決調查過程中遇到的難題。在此之前，他在中部某市公安部門工作，指導刑警大隊重案組，負責重大案件偵破。
羅先生曾擔任某國際物流公司高級安全調查專員、獨立負責華南區各項調查及安全事務，包括對公司高管開展背景調查，啟動內部反舞弊調查，實施風險防范工作。此后，羅先生還曾擔任國際一流零售巨頭的區域風險防范部經理，負責監督區域的法律風險防范工作，指導各城市門店規范安全預案，提高調查水平，規劃法律預案，根據門店、人力資源部門實際需求提供法律解決方案，監督、指導、協調和激勵各風險防范和內控部門做好配合工作。
羅先生畢業于中國人民公安大學，后繼續學習并獲得法學碩士。近年來，先后在北京、上海、深圳等地和國際知名培訓機構合作，舉辦超過200次培訓，受眾近萬人。并受邀為家樂福、索尼愛立信、美的等多家大型中外企業舉辦內訓，其扎實的專業知識和豐富的實操案例，誠懇的敬業精神，受到培訓機構與學員的高度評價。
Mr. Luo, the Chief Operating Officer of a worldwide famous security service company, is engaged in security design of security and investigation of client and major security project and has near 20 years of experience in loss prevention of company asset, business investigation, security and investigation team establishment. He has served several World Top 500 enterprises and has successfully addressed the investigation difficulties for global companies of IT, logistics and retails fields in Beijing, Shanghai, Guangzhou, etc. Mr. Luo has been served a public security department in a city in central China, being responsible for guiding the Major Case Squad of Criminal Police Unit and detection of major cases.
Besides, Mr.Luo was once a senior security commissioner in an international logistics company to take charge of the investigation and security business in South China, including background investigation for company senior manager, corporate internal anti-fraud investigation, risk prevention, etc. Moreover, he has been a regional risk prevention department manager in one international leading retail giant, for supervising the regional legal risk prevention, guiding the regulation of security plan of city stores, improving investigation level, planning legal plans. Besides, provision of legal solution based on actual requirements from stores and human resource departments, supervision, guidance, coordination and encouraging the cooperation of risk prevention and internal control departments were also under his responsibilities.
Mr. Luo was graduated from People's Public Security University of China and obtained LLM through continuous education. In recent years, he has held more than 200 trainings and taught near 10,000 people with the cooperation with international famous institutions in Beijing, Shanghai, Shenzhen, etc. He was invited by several large and medium enterprises like Carrefour, Sony Ericsson, Midea for training and was highly praised by the training institutions and students with sound professional knowledge, practical case and sincere dedication.

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