2019企業內部調查與舞弊風險防范全面指導

2019企業內部調查與舞弊風險防范全面指導(范先生)課程介紹：

課程背景 Course Background：
    當內部懷疑發生欺詐、舞弊和一些不當行為時，如何采用有限度的和合法的手段，以公開或者秘密的形式查明真相，采取搜集各類證據的綜合措施以調查舞弊、會計違規、貪污、電子犯罪、信息泄漏等各種不當行為成為企業在公司治理和內部控制的操作難點。本次培訓課程旨在全面而系統地幫助企業內部調查者提升調查與談話的技巧，掌握如何深入并且合法地進行內部調查，從而將企業可能面臨的欺詐風險降至最低。
    Although everyone knows corporate fraud is a very real risk, when there is a suspicion of fraud, most corporations will meet difficulties in how to collect and identify the evidences in fraud investigation, accounting irregularities, embezzlement, electronic crimes, information leaks and other misconduct. To find and determine the truth with compliance is key for corporate governance and internal control. This training course will provide you full guidance and experienced sills on how to optimize the investigation process, prepare and conduct interview, and minimize the fraud risks with effective management.

培訓收益 Course Benefits：
1. 全方位的內部調查培訓：最優化的調查流程與談話技巧實踐
Conduct thorough and lawful corporate investigation with optimized investigation process and practical interview skills
2. 針對調查取證途徑、真假文件的鑒別及外包資源使用的全面分析
Comprehensive analysis on evidence gathering, identification skills and external investigation resources
3. 戰略性的規劃調查的重要步驟，同時避免調查過程中的法律問題
Plan strategically to take the critical steps necessary to avoid the legal landmines surrounding investigation
4. 揭露真相的高效談話技巧，避免報復以及之后在工作場合的不恰當行為
Effectively interview witnesses and respondents to uncover the truth and prevent retaliation and future workplace misconduct
5. 收集并分析各種必需的證據，做出正確的最終報告并且采取行動
Draft your final report and take appropriate action with sufficiently collect and analyze physical & documentary evidences
6. 多個互動模擬練習+實踐演練+案例分享
Interactive simulation exercises + Practical exercises + Cases sharing

本次培訓中的內部調查可應用于Internal Investigation Is Necessary for：
1. 維護企業的商業利益和合法權益（反商業賄賂和職務侵占，關聯公司，利益沖突，監守自盜，挪用資金，虛假財務報告）
Maintenance of the business benefits and legal right
2. 保護品牌(打擊灰色市場和打假)
Identification and solution to the operation risks
3. 維護企業公眾形象（媒體危機，網絡公關危機）
Litigation support
4. 發現和化解運營風險（銷售舞弊、采購舞弊、渠道竄貨）
Brand protection
5. 訴訟支持（合同糾紛、資產追蹤、知識產權仲裁、勞資糾紛，竊取商業機密）
Maintenance of the public image
6. 為企業重大決策提供參考（重大人事任命、并購風險調查、資金去向調查）
Providing reference for major decision

誰應該參加 Who Should Attend？
 ◇ 首席合規官/合規總監/合規經理
Chief Compliance Officer / Compliance Director / Compliance Manager
 ◇ 首席財務官/財務總監/財務主管
CFO / Finance Director / Finance Controller
 ◇ 內審/內控總監/經理
Internal Audit / Internal Audit Director / Manager
 ◇ 法律顧問/法務部經理/主管
Legal Counsel / Legal Manager / Supervisor
 ◇ 風險管理總監/經理
Corporate Risk Management Director / Manager
 ◇ 調查總監/經理
Investigation Director / Manager
 ◇ 企業調查相關人士，包括人力資源總監/經理等
Anyone responsible for investigative interviewing where they need to determine the truth

課程大綱 Course Outline：

第一部分: 企業調查的現狀與挑戰
Part 1: Investigative Guidelines
一、企業調查的概況與原則
Introduction of Corporate Investigation
1. 企業內部調查的范圍、目的、對象
Purpose and objectives
2. 企業內部調查的本質
Essence of investigation
3. 企業內部調查和刑事調查的異同
Deference between corporate investigation and criminal investigation
4. 企業調查的原則
Fundamental principles and investigations
二、中國合規環境下的調查困境和挑戰
Challenges and Regulatory Environment in China
1. 合法性問題
Legitimacy
2. 調查主體
Investigators
3. 外包風險
Risk of investigative outsourcing
4. 隱私政策
Privacy
5. 文化沖突（傳統商業習俗、現代契約責任/中國語境和西方合規傳統的沖突）
Cultural conflict
6. 法制約束的乏力和證據規則的滯后
China Anti-Corruption Laws and evidence rules

第二部分: 企業內部調查程序制定與優化
Part 2: Optimize Investigative Process
案例分析：分析舉報信A
Case Study: When you receive an allegation A...
一、如何啟動調查
How to Initiate Investigation
1. 初步分析舉報信息(匿名舉報、實名舉報、審計報告中的線索)
Allegation types (Anonymous source/Named Allegation/Findings by internal audit）
2. 舉報內容定性
Identify the nature of matters
3. 劃定調查信息披露范圍
Creation of a “Need to Know” group
二、如何擬定調查計劃
How to Make an Investigative Plan
1. 舉報信息驗證(初步分析檢舉線索的可信性、確認涉嫌問題的性質、如何驗證舉報信
How to substantiate an allegation
小組互動：如何撰寫回復舉報人的郵件(模板、內容、注意事項)
Case Sharing and Group Practice: How to Reply the Informant? (Practical Format/Tips)
2. 調查目的
Investigative objectives
3. 調查領導人
Investigation leader
4. 調查組成員
Investigation team
5. 外部調查資源(調查外包)
External investigative resources
6. 調查對象
Subjects of the investigation
7. 調查步驟和所需技術
Investigative steps and techniques
8. 需要考慮的法律、隱私、策略問題
Legal, privacy and tactical issues
9. 需要訪談人員名單
Individuals to be interviewed
10. 調查任務計劃表
Task list and timeline
11. 是否需要律師特權保護(美國地區)
Privilege determinations
12. 調查費用的記錄
Documentation of expenses
13. 調查計劃的修改和更新
Review and revision of the investigative plan
14. 需要搜集的證據
Evidences
小組互動：合作撰寫一份基于舉報信A的調查計劃
Group Practice: Draft an Investigation Plan based on Allegation A
三、取證技術和手段
Evidence Gathering Techniques
1. 調閱信息(審計報告、業務數據、HR信息等)
Data mining (Audit Report/Business records/HR database etc)
2. 調查訪談（流程控制人、證人、調查對象、舉報人和外部人員：專家、律師、代理商、供應商、合作伙伴）
Interview (Process owner/Witness/Subject/Informant/External resource: subject matter expert, lawyer, partner, vendor, customer ）
3. 隱蔽行動
Undercover operations
4. 監控（監視和跟蹤）
Physical surveillance
5. 搜查 (秘密搜查、空間搜查、文件柜搜查)
Search
6. 竊聽或者錄音
Consensual recordings, eavesdropping
7. 電子證據調查(調查工具、專業軟件、法律探討)
E-discovery (Forensic tools/Legitimacy of e-evidences）
8. 即時聊天工具調查
Instant messager (QQ/MSN)
9. 社交網絡調查(開心網、Facebook、微博、LinkedIn等)
SNS search (Social Network Service) (Kaixin/Facebook/Blogs/LinkedIn)
10. 互聯網搜索
Internet search
11. IP地址和域名檢索
IP and domain check
12. 手機信息調查
Mobile phone investigation
13. 身份信息調查
ID search (China household registration records)
14. 資信調查(工商企業信息檢索、外包調查)
Due diligence (Company info search in AIC)
15. 詢價參考
Pricing referral
四、調查終結及其報告要素
Reports of Investigative Findings
1. 調查報告的基本元素
Elements of investigation report
2. 調查目的
Purpose
3. 調查發現概括
Summary of investigation finding
4. 調查過程簡介
Introduction of investigation process
5. 調查結果分類(無事實、無法確定、有事實)
Classification of investigation results
6. 調查備忘錄
Case closing memorandum
7. 結論
Conclusion
8. 人員處分建議
Suggestions of punishment
9. 風險評估和對業務的影響
Risk evaluation and impact on business
10. 業務流程改進建議
Recommendation for process optimizing

第三部分: 各種文件檢驗與真偽鑒定（文件、公章、發票、中標書、學歷、筆跡等）
Part 3: Forensic Document Examination
一、案例分析：舉報信B
Case Study: Allegation B…
1. 文件檢驗的概念(研究對象以及任務和作用)
Documentation Verification Concepts (Research object, Tasks and actions)
2. 偽造文件的定義
Definition of falsification
3. 認定偽造的條件
Verification techniques
二、檢驗技術的形成和發展
Documentation Verification procedures, principles and guidelines
1. 文件檢驗程序和基本原理
Verification procedure
2. 檢驗程序(基本原理以及檢驗原則)
Identification principle
3. 偽造公章和文件的法律責任
Legal Liability of Creating Forgery under Chinese Laws
三、現場演示：公章鑒定的原理
Showcase of Identification Skills
1. 印章特征描述
Graphic characters of the chops
2. 印章使用和鑒定的行為學分析
Identify fake chops by behavioral science
3. 公章管理制度
Chop management regulation
四、如何鑒定發票中的問題
How to identify the rip in invoice
1. VAT發票鑒定
VAT (Value Add Tax) Invoice Identification Skills
2. 從增值稅發票復印件票面破綻分析
Find the discrepancy
 ◇ 驗票是否“八相符”
"8 Consistencies"
 ◇ 驗章兩看
Checking chops
 ◇ 合理性判斷
Retionalities
3. 從企業歷史開票所附增值稅發票進行匯總分析
Analysis on the issued history
4. 申請稅務部門認證
Verification through the tax authority
5. 網上發票查詢
Validate the invoice through internet resource
6. 從其他方面獲取的信息分析
Other useful resources to validate the invoice
五、普通發票真偽鑒別十法
Approaches for Verification Common Invoice
1. 鑒別儀器
Identification equipment
 ◇ 定額發票鑒定
Identification of fixed amount invoice
 ◇ 中標通知書鑒定
Identification of successful bid notice
2. 學歷鑒定
Identification of diplomas
3. 基于數字打印技術偽造文件的檢驗方法和技術
Scrutiny Skills Based on Digital Image
 ◇ 偽造公章檢驗
Fake company stamp and official chop
 ◇ 偽造文本檢驗
Fake document
 ◇ 偽造簽名的檢驗
Fake signatures
4. 基于PS的偽造技術演示
Showcase Falsification Techniques Based on Photoshop Software
 ◇ 常用制假手段：復制、橡皮圖章、圖層功能
Popular falsify skills：copy image、imitate chop、layer
 ◇ 復制簽名、更改合同金額、制作假合同模板
Duplicate signatures、tamper the amount、falsify the fake contract modules
 ◇ 綜合制假手段：數字修改，打印輸出，掃描成像
Comprehensive methods：digital template + printing + scanner
5. 基于PS的鑒定技術(改變對比度、像素分析)
Detecting Fake by Photoshop (Adjust Brightness & Sharpness, Examine the Pixels）
6. 電子文檔屬性分析(OFFICE/Acrobat/PDF/PNG)
How to Analysis E-Documents (OFFICE/Acrobat/PDF/PNG）
7. 數碼圖像鑒定
How to Verify the Digital Images?
8. 電子郵件分析
How to Analysis Email?
 ◇ 郵件頭分析技術
Email head (Instructions to open headers for various email clients and services)
 ◇ 郵件內容真實性問題
Mail content
 ◇ 附件真實性
Attachments
9. 真件樣本檢索
Search the Genuine Documents
10. 筆跡鑒定的綜合方法與技術
Handwriting Identification Methods and Skills
 ◇ 分別檢驗Separation approach
-判定檢材筆跡特征的真實程度
Determine the truthful of the handwriting
-發現和確定檢材筆跡特征
Objective examine
-發現和確定樣本筆跡特征
Sample examine
 ◇ 比較檢驗
Comparison approach
-比較單字或筆畫單個特征的相同與不同
Symbolic analysis
-比較各組特征的相同與不同；比較各類特征的相同與不同
Holistic grapholog
 ◇ 綜合評斷
Integrative approach
-從筆跡鑒定的角度對漢字筆跡的分類
Analysis of Chinese character writing system
-從筆跡心理學對筆跡的分類
Handwriting category by psychograph

第四部分 如何進行正確的調查訪談
Part 4: How to Conduct Investigation Interview
一、調查訪談的考慮因素
What’s Interview?
1. 傳統/法律定義
Traditional concept/ Legal concept
2. 為何調查談話如此重要?
Why the Interview is important?
3. 什么是調查談話應該考慮到的因素?
What should be considered involved into the investigation interview?
二、互動游戲：訪談行為造成的信息損失和誤導
Interactive Game---Understand the Differences between Written and Verbal Expression and How the Second Hand Information
1. 指導規則Principals
2. 技巧Skill
3. 目的Purpose
4. 策略Strategy
三、指導方針
Guidelines for Interviewing
1. 規劃并且邀請目擊者前往安全而隱秘的環境展開談話
Schedule and invite the witness to a secure and private situation
2. 準備問題大綱
Pursue a line of relevant questions
3. 建立合作的氛圍，取得信任
Create an atmosphere that gains the cooperation
4. 解釋保密的必要原因
Explain the need for confidentiality
5. 控制談話的話題相關性與時長
Keep control of the interview for relevancy and time
6. 談話指引
Additional guidelines for interviewing
7. 注意事項
Notes on what you can do and what you cannot do
四、針對法律，當地風俗及公司政策的一些考慮
Considerations on Legal Regulation, Local Custom, and Company Policy
1. 無論如何都要合乎當地法律(是否可以錄音？是否需要簽字確認？)
Understand and follow local laws
2. 尊敬當地風俗
Respect local customs
3. 認識到出于地域關系什么是可以接受與不可接受的
Recognize what is acceptable versus unacceptable
五、如何規劃調查性談話
How to Plan the Interviews
1. 針對背景調查的一些準備工作
Background work
2. 律師在場/人身威脅/談話地點
Attorney/Threat/Location
3. 談話方法/筆錄/錄音問題
Approach/Notes/Recording
4. 談話邀請函
Interview invitation
5. 談話邀請函(樣本)
Interview Invitation Notification (Sample)
六、談話小組的角色分工與職能扮演
Roles of the Interview Panel
1. 調查對象談話組成員和分工
Subject interviews
2. 證人談話組成員和分工
Informative interviews (Informant/Witness/Process owner)
七、視頻分析+小組討論——不專業的審計調查案例
Video Study & Team Discussion——An unsuccessful Interview
八、針對不同對象的談話(舉報人/證人/主題/信息)
Interview skills for Different Respondent (Informant/witness/Subject/Informative)
1. 受訪者須知
General advice to interviewees
2. 非調查目標談話
Interviews of employees who are not subjects
3. 調查目標談話
Interviews of employees who are the subject of an investigation
九、如何設計和優化您的談話筆錄 (語言技巧/格式/問題列表等)
How to Design and Optimize Your Interview Notes (Language skill/Format/Question list etc.)
1. 談話問題大綱
Outline of interview topics and questions
2. 談話筆錄需要考慮到的因素
Interview note considerations
3. 筆記的標題
Head of the notes
4. 開場白
Opening statement
5. 談話結束
Closure of the interview
6. 簽名
Signature
7. 準備并且儲存文件
Prepare and store documentation
十、小組互動：設計調查訪談提綱(舉報人、證人、調查對象)
Team Discussion：Design a Question List for the Subject Based upon Allegation
十一、模擬調查訪談：角色扮演
Simulated Interview and Role Play

第五部分: 如何有效追訴當事人的刑事法律責任
Part 5: How to Pursue the Criminal Responsibility of the Wrongdoers?
1. 是否要追究刑事法律責任？
Possibility of file case to authority
2. 經濟犯罪案件立案程序、標準
The procedures, standards for economic crime case
3. 檢舉人需要提交的證據材料
How to manage the evidence list?
4. 如何提交有效的電子證據
E-evidence consideration
5. 定罪量刑的標準和司法解釋
Guideline of measuring the crime under China’s Law
6. 附帶民事訴訟問題
Civil lawsuit
7. 與執法機關的配合問題
Cooperation with the law enforcement agencies

第六部分: 如何在當前法律環境下使用外部調查資源
Part 6: How to Explore and Use External Investigation Resource?
1. 中國主流企業反舞弊調查機構(商務咨詢公司、保安服務公司、偵探社)
Current investigation entities (Business consultant/Security service/Detective agency)
2.  如何選擇合適的有資質的調查公司
Qualify the investigative partners
3. 如何選擇法證技術公司（硬盤拷貝、電子證據恢復、計算機網絡行為監控、互聯網信息監控）
IT forensic service (HDD imaging/Data recovery/Network monitor/Internet investigation)
4. 如何管理和監督調查供應商的職業道德和合法性
How to manage and oversee the survey vendor's professional ethics and legality
5. 如何保護調查過程中向供應商披露的公司商業機密和敏感文件
How to protect the company’s trade secrets and sensitive files disclosed to the vendor during the investigations period
6. 如何控制調查成本
How to control discovery costs
7. 如何防范使用調查公司帶來的風險
How to prevent the investigation risks of company

關于講師 About the Trainer：
Wesley Fan
前亞太區安全調查總監，沃爾瑪中國
    范先生擁有超過十年調查工作經驗，包括多年刑偵調查及企業內部調查經驗。范先生于2000年畢業于華東政法大學。在此后的7年中，他任職于上海市公安局刑事偵查部門，主要負責打擊和偵破暴力犯罪和有組織的犯罪，在此期間范先生累積了大量的案件調查與偵破的經驗，被提升為探長。之后，范先生先后加入惠普和施耐德電氣工作，任北亞區調查經理和商業合規經理。自2014年4月，范先生加入沃爾瑪中國，擔任亞太區安全調查總監。他主要擔當負責的工作涉及旨在為跨國企業降低運營風險而開展全方位的企業內部調查，包括銷售審計，涉及觸犯FCPA(美國海外反腐敗法)的調查，利益沖突調查，盡職調查，公司背景審查，對商業道德標準的執行，對灰色市場的調查，防范采購的舞弊及進行復雜的網絡犯罪和法證電子證據調查。
    此外，范先生是多個法證協會會員，包括中國計算機法證技術大會，高科技犯罪調查組織及美國道德合規協會、美國注冊反舞弊調查師協會。
Wesley graduated from East China University of Political science and Law. He has 7 years experience as a chief detective with criminal investigation department for Shanghai PSB specializing in the investigation and prosecution of violence and organized crime groups. He joined HP in 2007 as the north Asia investigation manager and then he joined Schneider Electric China as the Compliance Manager. From April, 2014, Mr. Fan joined Walmart China to serve as theRegional Director of AisaSecurity&Investigations. He is mainly responsible for risk mitigation, regulatory compliance, standards of business conduct enforcement, grey marketing investigation, complex cyber and forensic investigations and so on. He has highly experienced corporate investigation skills and offered effective fraud examines and data mining services across a country wide range of operation.
Furthermore, Wesley is also the member of CCFC, HTCIA，ECOA and ACFE.
范先生培訓過的學員包括：
    3M，博世，衛材藥業，金佰利，力堅消防，先聲藥業，UT斯達康， 阿克蘇諾貝爾，邦基集團，福斯潤滑油，禮來，百事，SOHO，徐工集團，美鋁中國，佳能，廣東大鵬，錦江麥德龍，羅氏，史賽克，喜威，阿爾斯通電網，奇瑞汽車，格蘭富水泵，默沙東，圣戈班，斯沃琪集團，益海嘉里，阿特拉斯•科普柯，庫柏，華為，美的，三一集團，臺積電，煙臺萬華，拜爾，東風康明斯，宜家，敏實，SAP，聯合汽車電子

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