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1、BUSINESS CONTROL&YOU-BUSINESS CONTROL&YOU-THE CFO PERSPECTIVETHE CFO PERSPECTIVEFORD PROPRIETARYOUTCOMES FOR YOUOUTCOMES FOR YOUTake Business Process Control Basics and Establish a CFO PerspectiveLeave with Helpful ToolsFORD PROPRIETARYWHAT IS BUSINESS CONTROL?WHAT IS BUSINESS CONTROL?Accounting Ver
2、ificationsSecurity and LocksInternal and External AuditChecklistsSignaturesAny action taken by management to enhance the likelihood that company objectives and goals will be achieved on a sustained basisFORD PROPRIETARYELEMENTS OF BUSINESS CONTROLELEMENTS OF BUSINESS CONTROLRisk ManagementRisk Manag
3、ementCorporate CultureCorporate CultureProcesses and Processes and SystemsSystemsMonitoringMonitoringFORD PROPRIETARYDRIVING FLAWLESS EXECUTIONDRIVING FLAWLESS EXECUTIONBusiness control drives achievement of goals!CORPORATE CULTURERISK MANAGEMENTPROCESSES&SYSTEMSMONITORINGManagementACHIEVEMENT OF CO
4、MPANYGOALS&OBJECTIVESEmployeesFORD PROPRIETARYWHERE DO YOU FOCUS?WHERE DO YOU FOCUS?Tax ComplianceDisasterRecoveryAccounts PayableAccountsReceivableAR CollectionsSalesRecognitionFacilities SecurityContractManagementEnvironmentalComplianceSafetyEngineeringHealth&SafetyFixed AssetsCredit FinancingInve
5、ntoryPurchasingVariable MarketingFixed MarketingWarrantyCustomsPayroll&TimekeepingSupplierManagementTreasuryCash ManagementJournal EntriesReconciliationProductDevelopmentInsuranceVehicle RemarketingSystem SecurityDistribution&LogisticsFORD PROPRIETARYCFO TOP SIXCFO TOP SIXGovernance and EthicsCash a
6、nd TreasuryAsset IntegrityRevenuePurchasing and PayablesAccountingFORD PROPRIETARYGOVERNANCE AND ETHICSGOVERNANCE AND ETHICSEstablishing a decision framework for doing the right thingCONTROLSAudit CommitteeClear Organizational StructureFormal Delegations of AuthorityPolicy LettersInvolvement of OGCP
7、rocedures for Reporting Unusual Events18008477911POTENTIAL RISKSGOVERNANCEBusiness MismanagementConfusion&InefficiencyETHICSLoss of ReputationLitigation IssuesAsset LossFORD PROPRIETARYCASH AND TREASURYCASH AND TREASURYProtection and maximum utilization of cash and investment assetsCONTROLSAppropria
8、te Cash Handling Delegations of AuthorityAccount ReconciliationHedging&Risk Transfer Tools Use of Treasury&Risk Management ExpertisePOTENTIAL RISKSPOOR CASH MANAGEMENTTheft or Loss of CashLoss of Interest IncomePOOR RISK MANAGEMENTCurrency,Interest Rate,&Commodity ExposureLiquidity RiskProperty&Casu
9、alty HazardsDefault RiskFORD PROPRIETARYASSET INTEGRITYASSET INTEGRITYProtection and usability of Company physical and information assetsCONTROLSPhysical SecurityTagging&Cycle CountsReceiving/Shipping ProcessesApplication Control ReviewDisaster Recovery PlanPasswordsUser Access ReviewPOTENTIAL RISKS
10、PHYSICAL ASSETSLoss,Theft,or DamageWaste&UnderutilizationINFORMATION ASSETSLoss,Theft,or DamageSystem/Business FailureFORD PROPRIETARYREVENUEREVENUETimely recognition of sales revenue and collection of receivablesCONTROLSSeparation of Revenue Recognition&Cash HandlingProcedures for Revenue Recogniti
11、onAging FollowupBad Debt Allowance AnalysisAccount ReconciliationPOTENTIAL RISKSRevenue Over/UnderstatedOverdue ReceivablesIneffective Collection Process Bad Debt ExposureFORD PROPRIETARYPURCHASING AND PAYABLESPURCHASING AND PAYABLESPurchasing high quality goods and services and paying the right amo
12、unt at the right timeCONTROLSUse Purchasing ExpertiseBudget ManagementSupplier Database/Preferred Supplier ListingLow Value Purchase ReviewStandard Terms&ConditionsReceipt VerificationPrePayment ReviewAccount ReconciliationPOTENTIAL RISKSPURCHASINGUnnecessary PurchasePrice too HighQuality Not to Spe
13、cificationContracts that Dont Support GoalsPAYABLESPay Wrong AmountPay for Goods not ReceivedPay Wrong TimeFORD PROPRIETARYACCOUNTINGACCOUNTINGEnsuring that accounting records are accurate and managed properlyCONTROLSAccount ReconciliationReconciling Item FollowupJournal Entry Review&ApprovalUptoDat
14、e Chart of AccountsClosing ProceduresBudgeting&AnalysisPOTENTIAL RISKSACCOUNTS MISSTATEDImproper Entry MadeLegal Exposure to Shareholders/RegulatoryDATA NOT USEFULPoor CategorizationNonTimelyDATA NOT USEDFORD PROPRIETARYEXERCISE:EXERCISE:SPECIAL METAL STAMPERS,INC.SPECIAL METAL STAMPERS,INC.Method:I
15、ndividual ExerciseObjective:Use the CFO Top Six to sift through information and find critical control concernsTime:15 minutesInstructions:You are Robin James,and today you are taking over from John Smith as Controller at Special Metal Stampers,Inc.a wholly owned subsidiary of We Build Cars.As you si
16、t down at your desk,you notice a full inbasket requiring your attention.Review the narrative provided(a summarization of several introductory interviews)and the contents of your inbox.Which three concerns would you tackle first,and why?FORD PROPRIETARYBUSINESS CONTROL TOOLSBUSINESS CONTROL TOOLSInte
17、rnal Control CoordinatorsModular Control Review Programs6SigmaThe GAONow that you know where to focus,what tools can you use to find and address concerns?Corporate Policies and StandardsApplication Control Review(ACR)TrainingFORD PROPRIETARYCORPORATE POLICIES AND CORPORATE POLICIES AND STANDARDSSTAN
18、DARDSRequirements and Guidelines Established by OperationsOther guidelines are available on the process owners sites FORD PROPRIETARYAPPLICATION CONTROL REVIEW(ACR)APPLICATION CONTROL REVIEW(ACR)Review and approval process for system developmentThe ACR process requires the business owner of a new or
19、 fundamentally changed system to certify controls are in place before system launch.The process includes a checklist of controls and discussions with GAO on a preventive basisEssential for guarding information assetsFORD PROPRIETARYTRAININGTRAININGAdditional training resources for you and your organ
20、izationFORD PROPRIETARYINTERNAL CONTROL INTERNAL CONTROL COORDINATORSCOORDINATORSCo-located(within automotive groups)subject matter experts in control with business perspectiveLocal support for everyday operational control questionsAssist Management and Operations Proactively in:Identifying process
21、improvement opportunitiesDeveloping and implementing solutionsResource for Modular Control Review Process,a selfassessment of controls(see following slide)Internal Control Coordinator Roles&Responsibilities(FM 80-60-20)FORD PROPRIETARYMODULAR CONTROL REVIEW MODULAR CONTROL REVIEW PROGRAMSPROGRAMSHel
22、ps you identify areas of concern on a progression basis(based on risk)Should be used at least annually to ensure that operations are under control Process based control checklists for operational reviewModular Control Review Program(FM 89-60-10)Modular Control Review ProgramsFORD PROPRIETARY6-6-SIGM
23、ASIGMAApplication of 6-Sigma Principles to Business Process ControlsPrinciples of 6-Sigma are based in Control Planning,measuring and monitoring are critical components Emphasize the 6-Sigma MindsetFORD PROPRIETARYTHE GAOTHE GAOAdditional resources dedicated to improving your businessUse reviews as
24、a catalyst to create a control mindset within the operating team Jointly identify risks and opportunities to focus efforts on high reward areasFORD PROPRIETARYCHECKPOINT:CAN YOUCHECKPOINT:CAN YOU1.Move Beyond the Business Process Control Basics to Establish a CFO Perspective2.Go to Other Resources t
25、o Get More InformationBUSINESS CONTROL&YOU-BUSINESS CONTROL&YOU-THE CFO PERSPECTIVETHE CFO PERSPECTIVE1、每一个成功者都有一个开始。勇于开始，才能找到成功的路。11月-2211月-22Tuesday,November 8,20222、成功源于不懈的努力，人生最大的敌人是自己怯懦。07:22:3107:22:3107:2211/8/2022 7:22:31 AM3、每天只看目标，别老想障碍。11月-2207:22:3107:22Nov-2208-Nov-224、宁愿辛苦一阵子，不要辛苦一辈子。0
26、7:22:3107:22:3107:22Tuesday,November 8,20225、积极向上的心态，是成功者的最基本要素。11月-2211月-2207:22:3107:22:31November 8,20226、生活总会给你另一个机会，这个机会叫明天。08十一月20227:22:31上午07:22:3111月-227、人生就像骑单车，想保持平衡就得往前走。十一月227:22上午11月-2207:22November 8,20228、业余生活要有意义，不要越轨。2022/11/87:22:3107:22:3108 November 20229、我们必须在失败中寻找胜利，在绝望中寻求希望。7:22:31上午7:22上午07:22:3111月-2210、一个人的梦想也许不值钱，但一个人的努力很值钱。11/8/2022 7:22:31 AM07:22:3108-11月-2211、在真实的生命里，每桩伟业都由信心开始，并由信心跨出第一步。11/8/2022 7:22 AM11/8/2022 7:22 AM11月-2211月-22谢谢大家谢谢大家