The introduction of enterprise internal control norms is to do a good job in enterprise internal control. This shows that internal control professionals are definitely needed.

As early as 2002, the International Association for Internal Control promulgated the Sarbanes-Oxley Act of 2002, SOX, referred to as "Sarbanes-Oxley Act of 2002". Austrian Act), an educational institution and think tank devoted to internal control and corporate governance, is the representative body of international professional groups in the field of internal control.

CICS certification program is a professional education program promoted by ICI worldwide.

At present, ICI's international registered internal controller qualification certificate is divided into two levels:

Class A: Certified Internal Control Expert (CICP);

Class B: Certified Internal Control Specialist (CICS).

Up to now, CICS/CICP certified professionals are not only from the United States, but also from other countries, such as Bahrain, China, Ethiopia, India, Indonesia, Jordan, Nigeria, the Philippines, Puerto Rico, Qatar, the United Arab Emirates, Vietnam, Britain, France and Germany.

Its "Certified Internal Control Engineer" training mainly explains the following contents:

Eight skills of internal control knowledge:

One of skill classification: principles, terms and concepts of internal control;

The second skill classification: internal control environment;

The third skill classification: risk management;

The fourth skill classification: evaluating application control;

The fifth skill classification: business system control evaluation;

Sixth skill classification: risk assessment;

The seventh skill classification: internal control measurement and reporting;

The eighth skill category: corporate governance practice.

Course outline:

● Overview of development of internal control theory and practice at home and abroad;

● Why it is necessary to establish a professional internal control team;

● How the fraud case was discovered;

● Why is internal control attracting attention again?

● The background that triggered the introduction of internal control regulations;

Introduction of Sarbanes-Oxley Act;

● Overview of international internal control theory and practice development;

The concept of control environment;

● 10 internal control environment elements;

● Strategic planning of internal control;

● Control environmental factors-employee code of conduct;

● Corporate values &; Execution example ...

● Conflicts of interest;

● Personnel ability-performance evaluation;

● Authorization and special authorization;

● Establish an authorization system;

● Supervision and inspection &; Internal audit;

● Asset protection measures;

● Establish business processes;

● Apply the concept of evaluation scheme and design the elements of evaluation scheme;

:: Evaluation of the programme framework;

ICI application control evaluation scheme framework;

● Evaluate the enterprise risk management scheme;

● How to evaluate and test the application control system;

An overview of five business cycles ...

● Basic guidelines for internal control of enterprises in China

● The core content of the five elements of internal control;

● Control objectives of the business system;

● Control objectives of transaction processing;

● Internal control risk assessment system;

● Types of information system and transaction processing control;

● Six parts of transaction processing of control activities;

● Confirm the control measures of the business system;

● Identify the risk exposure mode of potential control defects;

● Select a separate transaction processing control mode;

● Application of control file recording model;

How to calculate the cost-effectiveness of control measures;

● Information system control test and evaluation cases, etc. ...

● Risk management field;

● New risks after implementing computer management;

● Causes and consequences of risks;

● How to guard against the risks of informatization;

● How do customers participate in the process of informatization?

How to ensure the success of informatization;

● Risk management process and environmental control objectives;

● Risk management plan;

● Comparison of international popular governance models;

● Optimize the governance model;

● Standardization of corporate governance;

● Best practice explanation;

● Effective links of corporate governance;

● Basic methods of evaluation ...

● Three levels of risk and control;

● COSO's control activities on business systems;

● ICI risk and control model;

● Risk analysis process;

● How to identify risks, weaknesses and threats;

● Responsibility conflict separation matrix;

● Methods for measuring the size and possibility of risks;

● Threat point matrix;

● external risk and internal risk scoring methods;

● Steps to quantify risks;

How to evaluate the internal control system;

● Establish an evaluation scheme for the effectiveness of internal control;

● Example of seven-level confirmation factor evaluation scheme

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China internal control network