【课程背景】

当内部怀疑发生欺诈、舞弊和一些不当行为时，如何采用有限度的和合法的手段，以公开或者秘密的形式查明真相，采取搜集各类证据的综合措施以调查舞弊、会计违规、贪污、电子犯罪、信息泄漏等各种不当行为成为企业在公司治理和内部控制的操作难点。本次培训课程旨在全面而系统地帮助企业内部调查者提升调查与谈话的技巧，掌握如何深入并且合法地进行内部调查，从而将企业可能面临的欺诈风险降至最低。
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.

【课程对象】

 首席合规官/合规总监/合规经理
Chief Compliance Officer / Compliance Director / Compliance Manager
 首席财务官/财务总监/财务主管
CFO / Finance Director / Finance Controller
 内审/内控总监/经理
Internal Audit / Internal Audit Director / Manager
 法律顾问/法务部经理/主管
Legal Counsel / Legal Manager / Supervisor
 风险管理总监/经理
Corporate Risk Management Director / Manager
 调查总监/经理
Investigation Director / Manager
 企业调查相关人士，包括人力资源总监/经理等
Anyone responsible for investigative interviewing where they need to determine the truth

【解决问题】

本次培训中的内部调查可应用于Internal Investigation Is Necessary for：
1. 维护企业的商业利益和合法权益（反商业贿赂和职务侵占，关联公司，利益冲突，监守自盗，挪用资金，虚假财务报告）
Maintenance of the business benefits and legal right
2. 保护品牌(打击灰色市场和打假)
Identification and solution to the operation risks
3. 维护企业公众形象（媒体危机，网络公关危机）
Litigation support
4. 发现和化解运营风险（销售舞弊、采购舞弊、渠道窜货）
Brand protection
5. 诉讼支持（合同纠纷、资产追踪、知识产权仲裁、劳资纠纷，窃取商业机密）
Maintenance of the public image
6. 为企业重大决策提供参考（重大人事任命、并购风险调查、资金去向调查）
Providing reference for major decision

【学员收获】

1. 全方位的内部调查培训：最优化的调查流程与谈话技巧实践
Conduct thorough and lawful corporate investigation with optimized investigation process and practical interview skills
2. 针对调查取证途径、真假文件的鉴别及外包资源使用的全面分析
Comprehensive analysis on evidence gathering, identification skills and external investigation resources
3. 战略性的规划调查的重要步骤，同时避免调查过程中的法律问题
Plan strategically to take the critical steps necessary to avoid the legal landmines surrounding investigation
4. 揭露真相的高效谈话技巧，避免报复以及之后在工作场合的不恰当行为
Effectively interview witnesses and respondents to uncover the truth and prevent retaliation and future workplace misconduct
5. 收集并分析各种必需的证据，做出正确的最终报告并且采取行动
Draft your final report and take appropriate action with sufficiently collect and analyze physical & documentary evidences
6. 多个互动模拟练习+实践演练+案例分享
Interactive simulation exercises + Practical exercises + Cases sharing

【课程大纲】

第一部分: 企业调查的现状与挑战
Part 1: Investigative Guidelines
一、企业调查的概况与原则
Introduction of Corporate Investigation
1.企业内部调查的范围、目的、对象
Purpose and objectives
2.企业内部调查的本质
Essence of investigation
3.企业内部调查和刑事调查的异同
Deference between corporate investigation and criminal investigation
4.企业调查的原则
Fundamental principles and investigations
二、中国合规环境下的调查困境和挑战
Challenges and Regulatory Environment in China
1.合法性问题
Legitimacy
2.调查主体
Investigators
3.外包风险
Risk of investigative outsourcing
4.隐私政策
Privacy
5.文化冲突（传统商业习俗、现代契约责任/中国语境和西方合规传统的冲突）
Cultural conflict
6.法制约束的乏力和证据规则的滞后
China Anti-Corruption Laws and evidence rules

第二部分: 企业内部调查程序制定与优化
Part 2: Optimize Investigative Process
案例分析：分析举报信A
Case Study: When you receive an allegation A...
一、如何启动调查
How to Initiate Investigation
1.初步分析举报信息(匿名举报、实名举报、审计报告中的线索)
Allegation types (Anonymous source/Named Allegation/Findings by internal audit）
2.举报内容定性
Identify the nature of matters
3.划定调查信息披露范围
Creation of a “Need to Know” group
二、如何拟定调查计划
How to Make an Investigative Plan
1.举报信息验证(初步分析检举线索的可信性、确认涉嫌问题的性质、如何验证举报信
How to substantiate an allegation
小组互动：如何撰写回复举报人的邮件(模板、内容、注意事项)
Case Sharing and Group Practice: How to Reply the Informant? (Practical Format/Tips)
2.调查目的
Investigative objectives
3.调查领导人
Investigation leader
4.调查组成员
Investigation team
5.外部调查资源(调查外包)
External investigative resources
6.调查对象
Subjects of the investigation
7.调查步骤和所需技术
Investigative steps and techniques
8.需要考虑的法律、隐私、策略问题
Legal, privacy and tactical issues
9.需要访谈人员名单
Individuals to be interviewed
10.调查任务计划表
Task list and timeline
11.是否需要律师特权保护(美国地区)
Privilege determinations
12.调查费用的记录
Documentation of expenses
13.调查计划的修改和更新
Review and revision of the investigative plan
14.需要搜集的证据
Evidences
小组互动：合作撰写一份基于举报信A的调查计划
Group Practice: Draft an Investigation Plan based on Allegation A
三、取证技术和手段
Evidence Gathering Techniques
1.调阅信息(审计报告、业务数据、HR信息等)
Data mining (Audit Report/Business records/HR database etc)
2.调查访谈（流程控制人、证人、调查对象、举报人和外部人员：专家、律师、代理商、供应商、合作伙伴）
Interview (Process owner/Witness/Subject/Informant/External resource: subject matter expert, lawyer, partner, vendor, customer ）
3.隐蔽行动
Undercover operations
4.监控（监视和跟踪）
Physical surveillance
5.搜查 (秘密搜查、空间搜查、文件柜搜查)
Search
6.窃听或者录音
Consensual recordings, eavesdropping
7.电子证据调查(调查工具、专业软件、法律探讨)
E-discovery (Forensic tools/Legitimacy of e-evidences）
8.即时聊天工具调查
Instant messager (QQ/MSN)
9.社交网络调查(开心网、Facebook、微博、LinkedIn等)
SNS search (Social Network Service) (Kaixin/Facebook/Blogs/LinkedIn)
10.互联网搜索
Internet search
11.IP地址和域名检索
IP and domain check
12.手机信息调查
Mobile phone investigation
13.身份信息调查
ID search (China household registration records)
14.资信调查(工商企业信息检索、外包调查)
Due diligence (Company info search in AIC)
15.询价参考
Pricing referral
四、调查终结及其报告要素
Reports of Investigative Findings
1.调查报告的基本元素
Elements of investigation report
2.调查目的
Purpose
3.调查发现概括
Summary of investigation finding
4.调查过程简介
Introduction of investigation process
5.调查结果分类(无事实、无法确定、有事实)
Classification of investigation results
6.调查备忘录
Case closing memorandum
7.结论
Conclusion
8.人员处分建议
Suggestions of punishment
9.风险评估和对业务的影响
Risk evaluation and impact on business
10.业务流程改进建议
Recommendation for process optimizing

第三部分: 各种文件检验与真伪鉴定（文件、公章、发票、中标书、学历、笔迹等）
Part 3: Forensic Document Examination
一、案例分析：举报信B
Case Study: Allegation B…
1.文件检验的概念(研究对象以及任务和作用)
Documentation Verification Concepts (Research object, Tasks and actions)
2.伪造文件的定义
Definition of falsification
3.认定伪造的条件
Verification techniques
二、检验技术的形成和发展
Documentation Verification procedures, principles and guidelines
1.文件检验程序和基本原理
Verification procedure
2.检验程序(基本原理以及检验原则)
Identification principle
3.伪造公章和文件的法律责任
Legal Liability of Creating Forgery under Chinese Laws
三、现场演示：公章鉴定的原理
Showcase of Identification Skills
1.印章特征描述
Graphic characters of the chops
2.印章使用和鉴定的行为学分析
Identify fake chops by behavioral science
3.公章管理制度
Chop management regulation
四、如何鉴定发票中的问题
How to identify the rip in invoice
1.VAT发票鉴定
VAT (Value Add Tax) Invoice Identification Skills
2.从增值税发票复印件票面破绽分析
Find the discrepancy
验票是否“八相符”
"8 Consistencies"
验章两看
Checking chops
合理性判断
Retionalities
3.从企业历史开票所附增值税发票进行汇总分析
Analysis on the issued history
4.申请税务部门认证
Verification through the tax authority
5.网上发票查询
Validate the invoice through internet resource
6.从其他方面获取的信息分析
Other useful resources to validate the invoice
五、普通发票真伪鉴别十法
Approaches for Verification Common Invoice
1.鉴别仪器
Identification equipment
定额发票鉴定
Identification of fixed amount invoice
中标通知书鉴定
Identification of successful bid notice
2.学历鉴定
Identification of diplomas
3.基于数字打印技术伪造文件的检验方法和技术
Scrutiny Skills Based on Digital Image
伪造公章检验
Fake company stamp and official chop
伪造文本检验
Fake document
伪造签名的检验
Fake signatures
4.基于PS的伪造技术演示
Showcase Falsification Techniques Based on Photoshop Software
常用制假手段：复制、橡皮图章、图层功能
Popular falsify skills：copy image、imitate chop、layer
复制签名、更改合同金额、制作假合同模板
Duplicate signatures、tamper the amount、falsify the fake contract modules
综合制假手段：数字修改，打印输出，扫描成像
Comprehensive methods：digital template + printing + scanner
5.基于PS的鉴定技术(改变对比度、像素分析)
Detecting Fake by Photoshop (Adjust Brightness & Sharpness, Examine the Pixels）
6.电子文档属性分析(OFFICE/Acrobat/PDF/PNG)
How to Analysis E-Documents (OFFICE/Acrobat/PDF/PNG）
7.数码图像鉴定
How to Verify the Digital Images?
8.电子邮件分析
How to Analysis Email?
邮件头分析技术
Email head (Instructions to open headers for various email clients and services)
邮件内容真实性问题
Mail content
附件真实性
Attachments
9.真件样本检索
Search the Genuine Documents
10.笔迹鉴定的综合方法与技术
Handwriting Identification Methods and Skills
11.分别检验Separation approach
-判定检材笔迹特征的真实程度
Determine the truthful of the handwriting
-发现和确定检材笔迹特征
Objective examine
-发现和确定样本笔迹特征
Sample examine
12.比较检验
Comparison approach
-比较单字或笔画单个特征的相同与不同
Symbolic analysis
-比较各组特征的相同与不同；比较各类特征的相同与不同
Holistic grapholog
13.综合评断
Integrative approach
-从笔迹鉴定的角度对汉字笔迹的分类
Analysis of Chinese character writing system
-从笔迹心理学对笔迹的分类
Handwriting category by psychograph

第四部分 如何进行正确的调查访谈
Part 4: How to Conduct Investigation Interview
一、调查访谈的考虑因素
What’s Interview?
1.传统/法律定义
Traditional concept/ Legal concept
2.为何调查谈话如此重要?
Why the Interview is important?
3.什么是调查谈话应该考虑到的因素?
What should be considered involved into the investigation interview?
二、互动游戏：访谈行为造成的信息损失和误导
Interactive Game---Understand the Differences between Written and Verbal Expression and How the Second Hand Information
1.指导规则Principals
2.技巧Skill
3.目的Purpose
4.策略Strategy
三、指导方针
Guidelines for Interviewing
1.规划并且邀请目击者前往安全而隐秘的环境展开谈话
Schedule and invite the witness to a secure and private situation
2.准备问题大纲
Pursue a line of relevant questions
3.建立合作的氛围，取得信任
Create an atmosphere that gains the cooperation
4.解释保密的必要原因
Explain the need for confidentiality
5.控制谈话的话题相关性与时长
Keep control of the interview for relevancy and time
6.谈话指引
Additional guidelines for interviewing
7.注意事项
Notes on what you can do and what you cannot do
四、针对法律，当地风俗及公司政策的一些考虑
Considerations on Legal Regulation, Local Custom, and Company Policy
1.无论如何都要合乎当地法律(是否可以录音？是否需要签字确认？)
Understand and follow local laws
2.尊敬当地风俗
Respect local customs
3.认识到出于地域关系什么是可以接受与不可接受的
Recognize what is acceptable versus unacceptable
五、如何规划调查性谈话
How to Plan the Interviews
1.针对背景调查的一些准备工作
Background work
2.律师在场/人身威胁/谈话地点
Attorney/Threat/Location
3.谈话方法/笔录/录音问题
Approach/Notes/Recording
4.谈话邀请函
Interview invitation
5.谈话邀请函(样本)
Interview Invitation Notification (Sample)
六、谈话小组的角色分工与职能扮演
Roles of the Interview Panel
1.调查对象谈话组成员和分工
Subject interviews
2.证人谈话组成员和分工
Informative interviews (Informant/Witness/Process owner)
七、视频分析+小组讨论——不专业的审计调查案例
Video Study & Team Discussion——An unsuccessful Interview
八、针对不同对象的谈话(举报人/证人/主题/信息)
Interview skills for Different Respondent (Informant/witness/Subject/Informative)
1.受访者须知
General advice to interviewees
2.非调查目标谈话
Interviews of employees who are not subjects
3.调查目标谈话
Interviews of employees who are the subject of an investigation
九、如何设计和优化您的谈话笔录 (语言技巧/格式/问题列表等)
How to Design and Optimize Your Interview Notes (Language skill/Format/Question list etc.)
1.谈话问题大纲
Outline of interview topics and questions
2.谈话笔录需要考虑到的因素
Interview note considerations
3.笔记的标题
Head of the notes
4.开场白
Opening statement
5.谈话结束
Closure of the interview
6.签名
Signature
7.准备并且储存文件
Prepare and store documentation
十、小组互动：设计调查访谈提纲(举报人、证人、调查对象)
Team Discussion：Design a Question List for the Subject Based upon Allegation
十一、模拟调查访谈：角色扮演
Simulated Interview and Role Play

第五部分: 如何有效追诉当事人的刑事法律责任
Part 5: How to Pursue the Criminal Responsibility of the Wrongdoers?
1.是否要追究刑事法律责任？
Possibility of file case to authority
2.经济犯罪案件立案程序、标准
The procedures, standards for economic crime case
3.检举人需要提交的证据材料
How to manage the evidence list?
4.如何提交有效的电子证据
E-evidence consideration
5.定罪量刑的标准和司法解释
Guideline of measuring the crime under China’s Law
6.附带民事诉讼问题
Civil lawsuit
7.与执法机关的配合问题
Cooperation with the law enforcement agencies

第六部分: 如何在当前法律环境下使用外部调查资源
Part 6: How to Explore and Use External Investigation Resource?
1.中国主流企业反舞弊调查机构(商务咨询公司、保安服务公司、侦探社)
Current investigation entities (Business consultant/Security service/Detective agency)
2. 如何选择合适的有资质的调查公司
Qualify the investigative partners
3.如何选择法证技术公司（硬盘拷贝、电子证据恢复、计算机网络行为监控、互联网信息监控）
IT forensic service (HDD imaging/Data recovery/Network monitor/Internet investigation)
4.如何管理和监督调查供应商的职业道德和合法性
How to manage and oversee the survey vendor's professional ethics and legality
5.如何保护调查过程中向供应商披露的公司商业机密和敏感文件
How to protect the company’s trade secrets and sensitive files disclosed to the vendor during the investigations period
6.如何控制调查成本
How to control discovery costs
7.如何防范使用调查公司带来的风险
How to prevent the investigation risks of company