在中国日趋复杂的商业环境下，诸如GSK、摩根士丹利、福喜等知名跨国企业纷纷被卷入商业贿赂事件。企业若不能妥善处理相关舞弊事件，规范内部流程，制定相应的合规及财务体系，或将面临名誉受搓、业务中断、经济损失等一系列影响，最终导致股东利益受损。因此，不少企业开始应用法证会计作为反舞弊管理的手段。为帮助会员朋友们更好地应对相关问题，2014年12月18日，美商会特联合致同会计师事务所以及成都香格里拉大酒店共同举办了本次法证会计讲座。
As the Chinese commercial environment becomes increasingly complex, examples such as GSK, Morgan Stanley and Fuxi demonstrate how multinational corporations have become exposed to bribery and fraud.Corporations are struggling to balance compliance and financial regulationswith internal compliance procedures and fraud prevention. As a result, many entities are at risk of reputational damage and operational interruptions, as well as financial losses and decreased shareholder value. In response to this environment, corporations are turning to forensic accounting to manage risks related to commercial fraud and bribery. In order to help our members better deal with this issue, AmCham, together with Grant Thornton and Shangri-la HotelChengdu, organized this seminar on Forensic Accounting Methodologies and Measures Against Commercial Fraud on Dec 18th, 2014.
廖海明先生 CFE 廖先生是致同国际上海分所下属法证、调查和争端解决服务部门的合伙人。他致力于指挥复杂的舞弊和腐败调查任务，同时他在财务和法律合规性问题的处理上有丰富经验。廖先生具备处理国外腐败行为法案的专业技能，他在中国地区以外还在亚洲多个地区展开过相关调查，这些地区包括韩国，印度，澳大利亚。在加入致同中国之前，廖先生有累计超过10年的经验为中国的在美国上市的公司和英国上市的公司提供法证调查服务。
Allen Liao CFE
Allen Liao is a partner in the Grant Thornton Shanghai office and is the National Leader for Grant Thornton China's Forensic, Investigative and Dispute Resolution Services practice.Allen specializes in conducting complex investigative assignments involving fraud or corruption, and also works on financial and regulatory compliance matters. Allen has expertise in the area of the Foreign Corrupt Practices Act(“FCPA”) and in addition to his work in China he has managed investigations in other Asian countries including South Korea, India, and Australia. Allen has over ten-year experience investigating allegations of FCPA violations and anti-corruption matters for multinational companies with operations in Asia, with a particular focus on China.
洪乐先生 CIA /PMP /CRMA 洪先生拥有13年以上的风险管理咨询、内部控制咨询、集团管控咨询、流程优化和再造咨询、内部审计及财务审计服务经验，曾先后为各类行业的100余家国有企业、民营企业、外商合资、合作企业等，提供集团管控管理咨询、内部控制及风险管理咨询、并购尽职调查、内部控制评估、萨班斯法案合规咨询、财务审计等服务。洪先生曾服务于普华永道、甫瀚咨询、安永咨询、迪博副总裁/总经理，现任致同中国管理咨询合伙人、上海交通大学安泰经济与管理学院MPACC及MAud项目企业导师。
Erwin Hong CIA PMP CRMA
Partner, Advisory Services, Grant Thornton China.
Erwin has more than 13 years of experience in Enterprise Risk Management, Internal Audit, Compliance Audit, Internal Control, Finance Management, Process Improvement, Due Diligence, Anti-Fraud methodology and practices; he has provided services for more than 100 large-scale MNC,SOE,POEs, in pharmaceutical, retail, manufacturing, shipping, construction, real estate,mining, motor, electricity industries, etc. In addition, Erwin was invited as the Graduate Teacher of the MPACC and Maud project of Shanghai Jiao Tong University.
讲座上，演讲者首先向嘉宾解释了商业贿赂法证会计的概念，解析了美国近期FCPA规定与中国反商业贿赂规定最新规定与相互异同，继而介绍了刑事司法机关查处商业贿赂案件的司法程序、调查手段、强制手段以及应对策略，最后，提出如何在常规审计中运用调查手段以及应对策略，如何建立、实施商业贿赂内控程序，包括针对常见的疑似商业贿赂情形的防范措施。演讲嘉宾对一些相关晦涩的专业词汇用生活中常见的案例来进行解释，生动而有趣，赢得了在座嘉宾的阵阵掌声。
On the seminar, speakers explained that forensic accounting could reveal commercial fraud, and analyzed FCPA requirements, similarities and differences compared to the latest Chinese anti-corruption regulations. And then, they introduced the legal process behind fraud-related criminal court proceedings, as well as methods and strategies for investigations and policy enforcement. At last, speakers made some suggestions on how to use investigative methodologies in the course of standard audit procedures and how to establish and implement internal controls against commercial bribery, including suspected commercial bribery and regulatory breaches. Speakers used many cases in daily life to help explain some obscure specialized terms in an interesting way, which earned them applause time and again.
