Educational Videos 教育錄像節目
Business, Finance & Accounting 商業、財務與會計學
Auditing 審計
Behavioral Clues in Occupational Fraud: Know the Red Flags
職業舞弊的行為線索：辨別危險信號
Most financial executives are aware that fraud costs billions of dollars in damages as well as huge losses in productivity and in reputation. However, many enterprises continue to overlook the danger, as well as the reality, of the fraud that is committed by insiders. Dr. Eric Kreuter, a certified fraud examiner as well as a partner in the firm of Marks Paneth LLP, details the behavioral clues that serve as red flags in the prevention and detection of occupational fraud.
大多數財務主管都知道，欺詐會造成無數金錢上的虧損以及生產力和聲譽巨大的損失，但很多企業仍然忽視員工的欺詐的事實。克魯特博士是經過認證的欺詐審查員，也是美國馬克斯潘尼斯有限責任合夥的合夥人，他詳細介紹如何預防和發現舞弊的行為線索。備有英文字幕。
30 mins
English with English subtitles
職業舞弊的行為線索：辨別危險信號
Most financial executives are aware that fraud costs billions of dollars in damages as well as huge losses in productivity and in reputation. However, many enterprises continue to overlook the danger, as well as the reality, of the fraud that is committed by insiders. Dr. Eric Kreuter, a certified fraud examiner as well as a partner in the firm of Marks Paneth LLP, details the behavioral clues that serve as red flags in the prevention and detection of occupational fraud.
大多數財務主管都知道，欺詐會造成無數金錢上的虧損以及生產力和聲譽巨大的損失，但很多企業仍然忽視員工的欺詐的事實。克魯特博士是經過認證的欺詐審查員，也是美國馬克斯潘尼斯有限責任合夥的合夥人，他詳細介紹如何預防和發現舞弊的行為線索。備有英文字幕。
30 mins
English with English subtitles
How Can You Detect and Reduce Supply Chain Fraud?
如何偵查和減少供應鏈詐騙？
What could be more complex, or more operational, in most organizations than their supply chain? Of course, financial managers have a unique responsibility to ensure the integrity of their supply chain, since they have a lot of data at their fingertips, from accounts payable to the cost of goods sold and vendor records. Norman Katz, a certified fraud examiner and certified fraud specialist, suggests tools and strategies you can utilize to detect and reduce fraud in your enterprise's supply chain.
大部份機構的供應鏈，可能會更複雜或更具操作性。當然，財務經理有責任確保供應鏈的完整性，因為他們掌握了大量數據，例如從應付賬款到銷售成本甚至供應商記錄。反欺詐專家將提供可用於檢測和減少企業供應鏈欺詐的工具和策略。備有英文字幕。
30 mins
English with English subtitles
如何偵查和減少供應鏈詐騙？
What could be more complex, or more operational, in most organizations than their supply chain? Of course, financial managers have a unique responsibility to ensure the integrity of their supply chain, since they have a lot of data at their fingertips, from accounts payable to the cost of goods sold and vendor records. Norman Katz, a certified fraud examiner and certified fraud specialist, suggests tools and strategies you can utilize to detect and reduce fraud in your enterprise's supply chain.
大部份機構的供應鏈，可能會更複雜或更具操作性。當然，財務經理有責任確保供應鏈的完整性，因為他們掌握了大量數據，例如從應付賬款到銷售成本甚至供應商記錄。反欺詐專家將提供可用於檢測和減少企業供應鏈欺詐的工具和策略。備有英文字幕。
30 mins
English with English subtitles
Revenue Recognition: Are You Prepared?
收入確認：準備妥當？
The new accounting standard on revenue recognition is historic in its breadth as well as in its impact across industries. As a result, those who are involved in the preparation or auditing of financial statements should be especially interested in the AICPA's recent audit risk alert on revenue recognition. Robert Gould, a managing director in the internal audit and financial advisory solution practice of Protiviti, analyzes the guidance and advises you and your team on how to prepare successfully for this impending change.
新的收入確認會計準則對業界的影響廣泛。因此，參與財務報表編制或審計的人員，對美國註冊會計師協會最近的收入確認審計風險預警特別感興趣。全球領先的專業諮詢機構甫瀚諮詢的內部審計和財務諮詢解決方案執行總經理，將分析新指引對機構的影響。備有英文字幕。
30 mins
English with English subtitles
收入確認：準備妥當？
The new accounting standard on revenue recognition is historic in its breadth as well as in its impact across industries. As a result, those who are involved in the preparation or auditing of financial statements should be especially interested in the AICPA's recent audit risk alert on revenue recognition. Robert Gould, a managing director in the internal audit and financial advisory solution practice of Protiviti, analyzes the guidance and advises you and your team on how to prepare successfully for this impending change.
新的收入確認會計準則對業界的影響廣泛。因此，參與財務報表編制或審計的人員，對美國註冊會計師協會最近的收入確認審計風險預警特別感興趣。全球領先的專業諮詢機構甫瀚諮詢的內部審計和財務諮詢解決方案執行總經理，將分析新指引對機構的影響。備有英文字幕。
30 mins
English with English subtitles
Corporate Governance: A Changing Landscape
公司治理：變化中的業務環境
The Sarbanes-Oxley Act of 2002, along with regulations adopted by the stock exchanges, has contributed to significant improvements in corporate governance practices. Recent events have highlighted the importance of identifying risks and opportunities, improved strategic oversight, better talent management and succession planning and more effective management of corporate accountability. In this programme, author, advisor and professor Marc Epstein discusses the changing roles and responsibilities of corporate boards and indicates the keys to their superior performance.
自薩班斯-奧克斯利法案實施以來，在公司治理方面已取得顯著的改善作。近期的事件強調辨別風險和機會的重要性，改進監管策略，更好的人才管理，成功規劃和更有效公司會計責任。作家兼顧問馬克愛普斯坦，討論了公司董事會在不斷變化的環境中的角色及責任。備有英文字幕。
30 mins
English with English subtitles
公司治理：變化中的業務環境
The Sarbanes-Oxley Act of 2002, along with regulations adopted by the stock exchanges, has contributed to significant improvements in corporate governance practices. Recent events have highlighted the importance of identifying risks and opportunities, improved strategic oversight, better talent management and succession planning and more effective management of corporate accountability. In this programme, author, advisor and professor Marc Epstein discusses the changing roles and responsibilities of corporate boards and indicates the keys to their superior performance.
自薩班斯-奧克斯利法案實施以來，在公司治理方面已取得顯著的改善作。近期的事件強調辨別風險和機會的重要性，改進監管策略，更好的人才管理，成功規劃和更有效公司會計責任。作家兼顧問馬克愛普斯坦，討論了公司董事會在不斷變化的環境中的角色及責任。備有英文字幕。
30 mins
English with English subtitles
What's Up with Audit Fees?
審計費用怎麼了？
While a recent report by the Financial Executives Research Foundation revealed that audit fees increased by more than ten percent is 2014, the same study also indicated that more than 45 percent of public companies reported lower audit fees than the prior year. In this programme, Tony Young, Vice President of Accounting Policy and SOX Officer at Columbia Bank, reviews the principal drivers for those companies that reported increases and discloses the factors that led to a decrease in audit fees at his bank during a period of significant acquisitions.
最近一份財務經營研究基金的報告顯示，審計費用比二○一四年增加超過百分之十，研究報告還表明，多於百分之四十五的上市公司，比上年同期降低了審計費用。哥倫比亞銀行會計政策與內部控制監察副總裁，探討有關審計費下降的原因。備有英文字幕。
30 mins
English with English subtitles
審計費用怎麼了？
While a recent report by the Financial Executives Research Foundation revealed that audit fees increased by more than ten percent is 2014, the same study also indicated that more than 45 percent of public companies reported lower audit fees than the prior year. In this programme, Tony Young, Vice President of Accounting Policy and SOX Officer at Columbia Bank, reviews the principal drivers for those companies that reported increases and discloses the factors that led to a decrease in audit fees at his bank during a period of significant acquisitions.
最近一份財務經營研究基金的報告顯示，審計費用比二○一四年增加超過百分之十，研究報告還表明，多於百分之四十五的上市公司，比上年同期降低了審計費用。哥倫比亞銀行會計政策與內部控制監察副總裁，探討有關審計費下降的原因。備有英文字幕。
30 mins
English with English subtitles
Internal Control: Have Auditors Raised the Bar?
內部控制：審計員會更上一層樓？
It has been a decade since the passage of Sarbanes-Oxley and its greater emphasis on internal controls. Yet, a number of people have recently reported that internal controls are causing their audits to fail, resulting in massive rework and auditors significantly expanding their audit scope. In this programme, Joseph Howell, co-founder and Executive Vice President, Workiva, and Mark Allred, Vice President and Controller, Blount International, discuss current auditing trends and describe one company’s nightmare experience with a PCAOB inspection.
加強內部控制的薩班斯-奧克斯利法案，已實施了十年時間。然而，最近有些人報告因內部控制引致審計失敗，結果導致要重做大量工作及擴大審計範圍。著名企業報表服務提供商專業人士，將探討當前的審計趨勢，以及研究美國公眾公司會計監督委員會調查個案。備有英文字幕。
25 mins
English with English subtitles
內部控制：審計員會更上一層樓？
It has been a decade since the passage of Sarbanes-Oxley and its greater emphasis on internal controls. Yet, a number of people have recently reported that internal controls are causing their audits to fail, resulting in massive rework and auditors significantly expanding their audit scope. In this programme, Joseph Howell, co-founder and Executive Vice President, Workiva, and Mark Allred, Vice President and Controller, Blount International, discuss current auditing trends and describe one company’s nightmare experience with a PCAOB inspection.
加強內部控制的薩班斯-奧克斯利法案，已實施了十年時間。然而，最近有些人報告因內部控制引致審計失敗，結果導致要重做大量工作及擴大審計範圍。著名企業報表服務提供商專業人士，將探討當前的審計趨勢，以及研究美國公眾公司會計監督委員會調查個案。備有英文字幕。
25 mins
English with English subtitles
Audit Committee and Board Reporting: Current Trends and Best Practices
審核委員會及董事會報告：當前趨勢及最佳實例
Since the Sarbanes-Oxley Act was passed in 2002, there have been significant changes in corporate governance, especially in board and audit committee independence, composition and processes. As a result of increasing pressure from shareholders and the public, these changes continue today. In this programme, former FASB Chairman, Robert Herz, brings us up-to-date on current audit committee and board trends and best practices.
自薩班斯-奥克斯利法案於2002年通過，在公司治理上已經出現顯著的變化，特別是關於董事會審計監督委員會的獨立性、組成及程序。股東與公眾施加越來越大的壓力，令一些改變持續至今。前財務會計準則委員會主席羅伯特赫茲，談論當前審計委員會和董事會最新的發展趨勢和最佳實例。備有英文字幕。
25 mins
English with English subtitles
審核委員會及董事會報告：當前趨勢及最佳實例
Since the Sarbanes-Oxley Act was passed in 2002, there have been significant changes in corporate governance, especially in board and audit committee independence, composition and processes. As a result of increasing pressure from shareholders and the public, these changes continue today. In this programme, former FASB Chairman, Robert Herz, brings us up-to-date on current audit committee and board trends and best practices.
自薩班斯-奥克斯利法案於2002年通過，在公司治理上已經出現顯著的變化，特別是關於董事會審計監督委員會的獨立性、組成及程序。股東與公眾施加越來越大的壓力，令一些改變持續至今。前財務會計準則委員會主席羅伯特赫茲，談論當前審計委員會和董事會最新的發展趨勢和最佳實例。備有英文字幕。
25 mins
English with English subtitles
Current Auditing Concerns: From Fraud to COSO Implementation
當前審計問題：從欺詐至實施COSO
Does our current economic recovery mean that we are entering a “boom time” for fraud? Why are frauds committed, and what are organizations doing today to manage risk? In this programme, Certified Fraud Examiner Steve Morang, Senior Manager with Frank, Rimerman & Co. LLP, addresses these and other current auditing concerns. He also examines the new COSO framework and indicates the steps companies should take to implement it.
美國目前的經濟復甦是否意味正進入詐騙的好時機？欺詐案的出現，機構該如何管理風險？美國註冊舞弊審查師及律師事務所高級經理將在節目內討論有關詐騙及最新的審計問題，並考察新COSO框架及實施步驟。備有英文字幕。
25 mins
English with English subtitles
當前審計問題：從欺詐至實施COSO
Does our current economic recovery mean that we are entering a “boom time” for fraud? Why are frauds committed, and what are organizations doing today to manage risk? In this programme, Certified Fraud Examiner Steve Morang, Senior Manager with Frank, Rimerman & Co. LLP, addresses these and other current auditing concerns. He also examines the new COSO framework and indicates the steps companies should take to implement it.
美國目前的經濟復甦是否意味正進入詐騙的好時機？欺詐案的出現，機構該如何管理風險？美國註冊舞弊審查師及律師事務所高級經理將在節目內討論有關詐騙及最新的審計問題，並考察新COSO框架及實施步驟。備有英文字幕。
25 mins
English with English subtitles
Mobile Security: Greater Risks, More Effective Controls
移動設備安全性：風險更大與更有效的控制
The seemingly insatiable appetite for the latest mobile devices and their applications has now produced close to 7 billion mobile subscriptions worldwide. With our growing dependence on these mobile devices comes the increased risk that personal and business information become the target of theft. Here, Caleb Barlow, Director of Product Management at IBM, reviews the latest developments in mobile threats and vulnerability and offers practical advice on how to reduce the risk of attack and loss of data in your organization.
人們看似永不滿足於最新的移動設備及其應用程式，全球現已經有近七十億移動用戶。隨著我們對這些移動設備日益依賴，隨之而來增加了個人和商業信息成為盜竊目標的風險。IBM產品管理部負責人迦勒巴羅，檢討了移動設備威脅和漏洞的最新發展，並就如何減低攻擊和數據丟失的風險提出實用的建議。備有英文字幕。
25 mins
English with English subtitles
移動設備安全性：風險更大與更有效的控制
The seemingly insatiable appetite for the latest mobile devices and their applications has now produced close to 7 billion mobile subscriptions worldwide. With our growing dependence on these mobile devices comes the increased risk that personal and business information become the target of theft. Here, Caleb Barlow, Director of Product Management at IBM, reviews the latest developments in mobile threats and vulnerability and offers practical advice on how to reduce the risk of attack and loss of data in your organization.
人們看似永不滿足於最新的移動設備及其應用程式，全球現已經有近七十億移動用戶。隨著我們對這些移動設備日益依賴，隨之而來增加了個人和商業信息成為盜竊目標的風險。IBM產品管理部負責人迦勒巴羅，檢討了移動設備威脅和漏洞的最新發展，並就如何減低攻擊和數據丟失的風險提出實用的建議。備有英文字幕。
25 mins
English with English subtitles
The Madoff Fraud: An Inside Look
剖析麥多夫欺詐案
The name Bernie Madoff is infamous for its association with a Ponzi scheme that went undetected for nearly twenty years and ruined innumerable lives. In this programme, H. David Kotz, who served as Inspector General for the SEC at the time the Madoff scheme was uncovered, discusses what he learned from this high profile fraud and outlines the steps that should be taken to respond to suspected corporate fraud, including the proper conduct of internal interviews to determine the facts.
美國有史來最大投資騙局，美國納斯達克市場前主席伯納德麥多夫，因龐茲騙局令很多投資者蒙受金錢損失。當時參與調查龐茲騙局的美國證監會總調查官科茨，談及從麥多夫欺詐案中的領悟，並概述企業應採取的應對措施，包括：適當的內部面談以確定事實。備有英文字幕。
25 mins
English with English subtitles
剖析麥多夫欺詐案
The name Bernie Madoff is infamous for its association with a Ponzi scheme that went undetected for nearly twenty years and ruined innumerable lives. In this programme, H. David Kotz, who served as Inspector General for the SEC at the time the Madoff scheme was uncovered, discusses what he learned from this high profile fraud and outlines the steps that should be taken to respond to suspected corporate fraud, including the proper conduct of internal interviews to determine the facts.
美國有史來最大投資騙局，美國納斯達克市場前主席伯納德麥多夫，因龐茲騙局令很多投資者蒙受金錢損失。當時參與調查龐茲騙局的美國證監會總調查官科茨，談及從麥多夫欺詐案中的領悟，並概述企業應採取的應對措施，包括：適當的內部面談以確定事實。備有英文字幕。
25 mins
English with English subtitles
Enterprise Security Landscape: Risks and Controls
企業安全狀況：風險與控制
As our society grows increasingly interconnected through the Internet and a myriad of wired and wireless devices, managing the security of critical company information becomes more and more of a challenge. In this program, Jack Danahy, Director of Advanced Security at IBM, examines the current global enterprise security landscape and offers advice and best practices to protect your sensitive financial data from unauthorized access and cyber-attack.
互聯網、有線和無線設備的應用，令社會增加了互連性，而管理企業關鍵資訊的安全性成為一大挑戰。IBM高級安全總監達那伊，探討目前全球企業的安全狀況，並就保護敏感財務數據免受越權存取和網絡攻擊提供建議。備有英文字幕。
25 mins
English with English subtitles
企業安全狀況：風險與控制
As our society grows increasingly interconnected through the Internet and a myriad of wired and wireless devices, managing the security of critical company information becomes more and more of a challenge. In this program, Jack Danahy, Director of Advanced Security at IBM, examines the current global enterprise security landscape and offers advice and best practices to protect your sensitive financial data from unauthorized access and cyber-attack.
互聯網、有線和無線設備的應用，令社會增加了互連性，而管理企業關鍵資訊的安全性成為一大挑戰。IBM高級安全總監達那伊，探討目前全球企業的安全狀況，並就保護敏感財務數據免受越權存取和網絡攻擊提供建議。備有英文字幕。
25 mins
English with English subtitles
The PCAOB’s Agenda: What’s Ahead
美國公眾公司會計監督委員會議程：前景如何
The quality and the future of financial audits are topics now being discussed and debated by investors, management, auditors and preparers alike. Our FMN camera crew was in New York to capture the keynote address at the 13th annual Baruch College Financial Reporting Conference delivered by James Doty, Chairman of the Public Company Accounting Oversight Board. In these opening remarks, Mr. Doty describes the PCAOB’s recent initiatives to enhance the relevance and the reliability of company audits.
美國公眾公司會計監督委員會討論和辯論有關財務審計的前景與質量。PCAOB主席多迪講述委員會如何提升公司審計的相關性和可靠性。備有英文字幕。
25 mins
English with English subtitles
美國公眾公司會計監督委員會議程：前景如何
The quality and the future of financial audits are topics now being discussed and debated by investors, management, auditors and preparers alike. Our FMN camera crew was in New York to capture the keynote address at the 13th annual Baruch College Financial Reporting Conference delivered by James Doty, Chairman of the Public Company Accounting Oversight Board. In these opening remarks, Mr. Doty describes the PCAOB’s recent initiatives to enhance the relevance and the reliability of company audits.
美國公眾公司會計監督委員會討論和辯論有關財務審計的前景與質量。PCAOB主席多迪講述委員會如何提升公司審計的相關性和可靠性。備有英文字幕。
25 mins
English with English subtitles
The New COSO Framework: What You Can Do Now
新COSO內部控制框架：適時採用
After two decades of change in the business environment, COSO is finalizing the update of its integrated framework on internal control. John McLaughlin, risk advisory services leader at BDO USA LLP, assesses whether it is time for your organization to line up the revised COSO guidance against your present internal control system.
經過二十年的營商環境的轉變，COSO框架已正式成為美國上市公司內部控制框架的參照性標準。美國德豪會計諮詢公司的風險諮詢服務顧問，評估機構應否是時候採用經修訂的COSO指導，以取代現有的內部控制系統。備有英文字幕。
25 mins
English with English subtitles
新COSO內部控制框架：適時採用
After two decades of change in the business environment, COSO is finalizing the update of its integrated framework on internal control. John McLaughlin, risk advisory services leader at BDO USA LLP, assesses whether it is time for your organization to line up the revised COSO guidance against your present internal control system.
經過二十年的營商環境的轉變，COSO框架已正式成為美國上市公司內部控制框架的參照性標準。美國德豪會計諮詢公司的風險諮詢服務顧問，評估機構應否是時候採用經修訂的COSO指導，以取代現有的內部控制系統。備有英文字幕。
25 mins
English with English subtitles
Protecting Against Fraudulent Conveyance: What You Can Do
防止欺詐性轉讓：你能做什麼
Those businesses filing for bankruptcy protection, as some of your customers may do after the recent recession, are three times more likely to experience, and to engage in, fraud. Marks Paneth's Eric Kreuter alerts how to prevent your organization from becoming a victim of fraudulent conveyances taking place by the near-failing businesses in your supply chain.
過近期的經濟衰退後，你的一些客戶可能會申請破產保護或涉及欺詐的行為。著名會計公司合夥人，提出如何防止企業在供應鏈上成為欺詐性轉讓的受害者。備有英文字幕。
25 mins
English with English subtitles
防止欺詐性轉讓：你能做什麼
Those businesses filing for bankruptcy protection, as some of your customers may do after the recent recession, are three times more likely to experience, and to engage in, fraud. Marks Paneth's Eric Kreuter alerts how to prevent your organization from becoming a victim of fraudulent conveyances taking place by the near-failing businesses in your supply chain.
過近期的經濟衰退後，你的一些客戶可能會申請破產保護或涉及欺詐的行為。著名會計公司合夥人，提出如何防止企業在供應鏈上成為欺詐性轉讓的受害者。備有英文字幕。
25 mins
English with English subtitles
Principles and Points of Focus: The New COSO Framework
新COSO框架原則與要點
After two decades of change in the business environment, COSO has finalized its update of "Internal Control - Integrated Framework," including an additional focus on how the framework applies to external financial reporting. Stephen Soske, a partner at PricewaterhouseCoopers LLP, provides us with an understanding of how and when internal control is deemed "effective" under this new hierarchy.
經過二十年營商環境的變化，COSO已完成更新內部控制風險管理整合框架，包括框架如何適用於外部財務報告。普華永道會計師事務所合夥人，解釋在新框架下內部控制如何以及何時可被視為有效。備有英文字幕。
25 mins
English with English subtitles
新COSO框架原則與要點
After two decades of change in the business environment, COSO has finalized its update of "Internal Control - Integrated Framework," including an additional focus on how the framework applies to external financial reporting. Stephen Soske, a partner at PricewaterhouseCoopers LLP, provides us with an understanding of how and when internal control is deemed "effective" under this new hierarchy.
經過二十年營商環境的變化，COSO已完成更新內部控制風險管理整合框架，包括框架如何適用於外部財務報告。普華永道會計師事務所合夥人，解釋在新框架下內部控制如何以及何時可被視為有效。備有英文字幕。
25 mins
English with English subtitles
Your Role in Detecting and Deterring Employee Fraud
檢測與阻止職務舞弊
Whenever there has been an economic downturn, there has also been an increased emphasis on what businesses can do to detect and prevent occupational fraud. By examining the latest fraud statistics and profiles, Dr. Eric Kreuter, a partner at Marks Paneth & Shron LLP, explains how you can protect your business against employee fraudsters.
經濟出現衰退，企業應加強檢測和預防職務舞弊的欺詐行為。法律界專業人士介紹通過考查近期詐騙統計及檔案資料，去保護你的企業免受員工舞弊所欺詐。備有英文字幕。
25 mins
English with English subtitles
檢測與阻止職務舞弊
Whenever there has been an economic downturn, there has also been an increased emphasis on what businesses can do to detect and prevent occupational fraud. By examining the latest fraud statistics and profiles, Dr. Eric Kreuter, a partner at Marks Paneth & Shron LLP, explains how you can protect your business against employee fraudsters.
經濟出現衰退，企業應加強檢測和預防職務舞弊的欺詐行為。法律界專業人士介紹通過考查近期詐騙統計及檔案資料，去保護你的企業免受員工舞弊所欺詐。備有英文字幕。
25 mins
English with English subtitles
Accounting Fraud at HealthSouth: Crossing the Line
美國南方保健公司會計造假：越軌行為
Many viewers recall the story of HealthSouth, a corporate network of rehabilitation hospitals that skyrocketed up Wall Street, and then plunged off a cliff. In this programme, Weston Smith - onetime CFO of HealthSouth - reveals what it is that causes some very ordinary people, including financial executives, to cross the line and commit extraordinary crimes.
很多人對美國最大復建醫療服務供應商，美國南方保健公司的捏造會計醜聞記憶猶新。美國南方保健公司虛報盈利，使業績表現達到華爾街的預期目標，事件被揭發導致股價暴跌。美國南方保健公司前任財務長威斯頓史密斯，揭露什麼原因導致一些員工，如財務主管做出越軌的犯罪行為。備有英文字幕。
25 mins
English with English subtitles
美國南方保健公司會計造假：越軌行為
Many viewers recall the story of HealthSouth, a corporate network of rehabilitation hospitals that skyrocketed up Wall Street, and then plunged off a cliff. In this programme, Weston Smith - onetime CFO of HealthSouth - reveals what it is that causes some very ordinary people, including financial executives, to cross the line and commit extraordinary crimes.
很多人對美國最大復建醫療服務供應商，美國南方保健公司的捏造會計醜聞記憶猶新。美國南方保健公司虛報盈利，使業績表現達到華爾街的預期目標，事件被揭發導致股價暴跌。美國南方保健公司前任財務長威斯頓史密斯，揭露什麼原因導致一些員工，如財務主管做出越軌的犯罪行為。備有英文字幕。
25 mins
English with English subtitles
Beyond the Fraud Triangle: Expanding Your Perspective
舞弊三角：擴大你的視野
In the aftermath of the recession, companies are once again on the look-out for complex fraud schemes taking place. But, typically, white-collar criminals are not habitual offenders who set out to commit fraud or who are motivated solely by financial factors. Crowe Horwath's Jonathan Marks explains why fraud committed from the top of the organization is typically the most damaging.
在經濟衰退後期，企業要提防再次發生不同的欺詐行為。一般情況下，這些白領罪犯並非慣犯，其犯罪動機完全是基於金融因素。全球前十大會計師事務所，國富浩華合夥人，解釋為何機構高層的欺詐行為是典型最具破壞性的。備有英文字幕。
25 mins
English with English subtitles
舞弊三角：擴大你的視野
In the aftermath of the recession, companies are once again on the look-out for complex fraud schemes taking place. But, typically, white-collar criminals are not habitual offenders who set out to commit fraud or who are motivated solely by financial factors. Crowe Horwath's Jonathan Marks explains why fraud committed from the top of the organization is typically the most damaging.
在經濟衰退後期，企業要提防再次發生不同的欺詐行為。一般情況下，這些白領罪犯並非慣犯，其犯罪動機完全是基於金融因素。全球前十大會計師事務所，國富浩華合夥人，解釋為何機構高層的欺詐行為是典型最具破壞性的。備有英文字幕。
25 mins
English with English subtitles
Crossing the Line: White Collar Crime (Part 1)
超越界線：白領犯罪 (一)
In the aftermath of the recession, there’s no doubt that companies are once again on the look-out for complex fraud schemes taking place. But what is it that causes some very ordinary people, including successful financial managers, to commit extraordinary crimes? Convicted fraudster Walt Pavlo and DePaul Professor Kelly Richmond Pope examine what causes some business people to cross the line.
在經濟衰退的後期，一些公司可能會再次發生不同形式的欺詐行為。但究竟是什麼原因導致一些普通的員工，包括成功的財務經理，做出非法的罪行。曾任企業主管，後因涉及金融舞弊案而入獄的帕夫洛與德保爾大學教授，考查是什麼原因導致一些商務人士越線。備有英文字幕。
25 mins
English with English subtitles
超越界線：白領犯罪 (一)
In the aftermath of the recession, there’s no doubt that companies are once again on the look-out for complex fraud schemes taking place. But what is it that causes some very ordinary people, including successful financial managers, to commit extraordinary crimes? Convicted fraudster Walt Pavlo and DePaul Professor Kelly Richmond Pope examine what causes some business people to cross the line.
在經濟衰退的後期，一些公司可能會再次發生不同形式的欺詐行為。但究竟是什麼原因導致一些普通的員工，包括成功的財務經理，做出非法的罪行。曾任企業主管，後因涉及金融舞弊案而入獄的帕夫洛與德保爾大學教授，考查是什麼原因導致一些商務人士越線。備有英文字幕。
25 mins
English with English subtitles
When Ordinary People Commit Extraordinary Crimes (Part 2)
超越界線：白領犯罪 (二)
White-collar criminals are not typically habitual offenders who set out to commit fraud nor are they motivated solely by financial factors. So, what is it that causes some very ordinary people, including successful financial managers, to commit extraordinary crimes? Noted psychiatrist Daven Morrison and DePaul Professor Kelly Richmond Pope examine what causes some business people to cross the line.
在一般情況下，白領罪犯並非慣犯，其犯罪動機完全是基於金融因素，這是導致一些普通的員工超越界線，做出違法的行為。精神病學家與德保爾大學教授，考查是什麼原因導致一些商務人士越線。備有英文字幕。
25 mins
English with English subtitles
超越界線：白領犯罪 (二)
White-collar criminals are not typically habitual offenders who set out to commit fraud nor are they motivated solely by financial factors. So, what is it that causes some very ordinary people, including successful financial managers, to commit extraordinary crimes? Noted psychiatrist Daven Morrison and DePaul Professor Kelly Richmond Pope examine what causes some business people to cross the line.
在一般情況下，白領罪犯並非慣犯，其犯罪動機完全是基於金融因素，這是導致一些普通的員工超越界線，做出違法的行為。精神病學家與德保爾大學教授，考查是什麼原因導致一些商務人士越線。備有英文字幕。
25 mins
English with English subtitles
Continuous Monitoring: What IT Means To You
持續性監控：意義何在
Businesses have been committed to ongoing monitoring, especially since it was identified by COSO as a main component of an effective internal control system. Based on a recent study he coauthored for Financial Executives Research Foundation, Michael Cangemi enumerates the additional benefits (besides internal control) that continuous monitoring provides to organizations.
企業一直致力於持續性監控，特別是自採用COSO內部控制整合框架作內部控制。美國財務經理協會研究基金會總裁以最近的個案為研究例子，列舉除了內部控制外，持續性監控給機構帶來的額外好處。備有英文字幕。
25 mins
English with English subtitles
持續性監控：意義何在
Businesses have been committed to ongoing monitoring, especially since it was identified by COSO as a main component of an effective internal control system. Based on a recent study he coauthored for Financial Executives Research Foundation, Michael Cangemi enumerates the additional benefits (besides internal control) that continuous monitoring provides to organizations.
企業一直致力於持續性監控，特別是自採用COSO內部控制整合框架作內部控制。美國財務經理協會研究基金會總裁以最近的個案為研究例子，列舉除了內部控制外，持續性監控給機構帶來的額外好處。備有英文字幕。
25 mins
English with English subtitles
Audit Reform: An Idea Whose Time Has Come?
審計改革：適當時機？
Faced with a disturbing spike in audit failures in the aftermath of the most recent financial crisis, regulators on both sides of the Atlantic are trying to determine whether the mandatory rotation of audit firms would adequately reform the audit profession and improve audit quality. Michael R. Young, a partner in Willkie Farr & Gallagher LLP, assesses the impact of proposed reforms on financial reporting.
因審計失敗而引發出金融危機，大西洋兩岸的監管機構，正考量是否需要強制輪換會計師事務所，以提高審計質量。著名律師事務所合夥人，評估改革擬定對財務報告的影響。備有英文字幕。
25 mins
English with English subtitles
審計改革：適當時機？
Faced with a disturbing spike in audit failures in the aftermath of the most recent financial crisis, regulators on both sides of the Atlantic are trying to determine whether the mandatory rotation of audit firms would adequately reform the audit profession and improve audit quality. Michael R. Young, a partner in Willkie Farr & Gallagher LLP, assesses the impact of proposed reforms on financial reporting.
因審計失敗而引發出金融危機，大西洋兩岸的監管機構，正考量是否需要強制輪換會計師事務所，以提高審計質量。著名律師事務所合夥人，評估改革擬定對財務報告的影響。備有英文字幕。
25 mins
English with English subtitles
The Ongoing Concern over Going Concern
持續關注繼續經營
It is management's job to explain a company's financial position to investors. But regulators and standard setters seem to have little faith in the ability of executives to be candid when the business is in danger of "going under." Loscalzo Associates' John Fleming and Bruce Pounder update us on management's responsibility in assessing an entity's ability to continue as a going concern.
管理層是有責任向投資者解釋公司的財務狀況。但監管機構和國際標準制定者認為，管理層未有能力向投資者坦白公司可能陷入破產的危機。著名專業人士指出管理層是有責任持續關注評估企業繼續經營的能力。備有英文字幕。
25 mins
English with English subtitles
持續關注繼續經營
It is management's job to explain a company's financial position to investors. But regulators and standard setters seem to have little faith in the ability of executives to be candid when the business is in danger of "going under." Loscalzo Associates' John Fleming and Bruce Pounder update us on management's responsibility in assessing an entity's ability to continue as a going concern.
管理層是有責任向投資者解釋公司的財務狀況。但監管機構和國際標準制定者認為，管理層未有能力向投資者坦白公司可能陷入破產的危機。著名專業人士指出管理層是有責任持續關注評估企業繼續經營的能力。備有英文字幕。
25 mins
English with English subtitles
COSO Framework: Proposed Update = Incremental Change
內部控制整合框架：建議修訂等於局部變革
Almost every company utilizes COSO's "Internal Control – Integrated Framework" to satisfy the SEC requirement that management's evaluation of internal controls be derived from a suitable, recognized control framework. John McLaughlin, risk advisory services leader at BDO USA, LLP, assesses how COSO's proposed framework update reflects two decades of change in the business environment.
幾乎每間美國公司都採用COSO 內部控制整合框架，以滿足證券交易委員會要求機構管理層用合適和公認的控制框架作內部控制。美國律師事務所風險諮詢服務專家，評估新建議修訂的內部控制整合框架，如何反映二十年來營商環境的變化。備有英文字幕。
25 mins
English with English subtitles
內部控制整合框架：建議修訂等於局部變革
Almost every company utilizes COSO's "Internal Control – Integrated Framework" to satisfy the SEC requirement that management's evaluation of internal controls be derived from a suitable, recognized control framework. John McLaughlin, risk advisory services leader at BDO USA, LLP, assesses how COSO's proposed framework update reflects two decades of change in the business environment.
幾乎每間美國公司都採用COSO 內部控制整合框架，以滿足證券交易委員會要求機構管理層用合適和公認的控制框架作內部控制。美國律師事務所風險諮詢服務專家，評估新建議修訂的內部控制整合框架，如何反映二十年來營商環境的變化。備有英文字幕。
25 mins
English with English subtitles
The Danger of Using Financial Statement Valuations for Tax Purposes
利用財務報表評價報稅之風險
Not only have intangible assets replaced PP&E as the key to many companies' competitive sustainability, but their measurement is also the subject of recent guidance from the FASB and the IRS. Phil Antoon, managing director at Alvarez & Marsal Valuation Services, identifies the dangers of using financial statement valuations in your disputes, and negotiations, with taxing authorities.
不僅無形資產取代固定資產作為許多公司持續競爭優勢的關鍵，而這些資產也同樣以美國財務會計準則委員會和美國國稅局作指引。著名全球綜合性專業服務公司，奧邁企業顧問公司負責人，提出使用財務報表評價與稅務機關在爭端和談判上的風險。備有英文字幕。
25 mins
English with English subtitles
利用財務報表評價報稅之風險
Not only have intangible assets replaced PP&E as the key to many companies' competitive sustainability, but their measurement is also the subject of recent guidance from the FASB and the IRS. Phil Antoon, managing director at Alvarez & Marsal Valuation Services, identifies the dangers of using financial statement valuations in your disputes, and negotiations, with taxing authorities.
不僅無形資產取代固定資產作為許多公司持續競爭優勢的關鍵，而這些資產也同樣以美國財務會計準則委員會和美國國稅局作指引。著名全球綜合性專業服務公司，奧邁企業顧問公司負責人，提出使用財務報表評價與稅務機關在爭端和談判上的風險。備有英文字幕。
25 mins
English with English subtitles
Navigating the Transition from SAS 70 to SOC Reports
從SAS 70 過渡至SOC驗證
For two decades, companies have relied on SAS 70 reports to gain assurance that proper internal controls over financial reporting are in place at service organizations. Victor Albanese, of the consulting services group at EisnerAmper LLP, examines how SAS 70’s replacement, new Service Organization Control (SOC) reports, will affect businesses that outsource any of their functions to third parties.
過去二十年，公司一直根據SAS 70為準則，驗證受稽核的服務組織具備並實施有效的內部控制。去年美國註冊會計師協會，制定全新針對符合服務組織內部控制的SOC報告標準，取代SAS 70驗證。著名會計師事務所專業人士，將探討SOC報告標準對企業外包職務給第三方的影響。備有英文字幕。
25 mins
English with English subtitles
從SAS 70 過渡至SOC驗證
For two decades, companies have relied on SAS 70 reports to gain assurance that proper internal controls over financial reporting are in place at service organizations. Victor Albanese, of the consulting services group at EisnerAmper LLP, examines how SAS 70’s replacement, new Service Organization Control (SOC) reports, will affect businesses that outsource any of their functions to third parties.
過去二十年，公司一直根據SAS 70為準則，驗證受稽核的服務組織具備並實施有效的內部控制。去年美國註冊會計師協會，制定全新針對符合服務組織內部控制的SOC報告標準，取代SAS 70驗證。著名會計師事務所專業人士，將探討SOC報告標準對企業外包職務給第三方的影響。備有英文字幕。
25 mins
English with English subtitles
Privileged User Accounts: Best Practices
特許使用者帳戶：最佳實踐
What type of account is a favorite target of hackers and cyber thieves? The answer is, quite naturally, the privileged user account, with its access to high level, closely held information. Strangely, despite the clear risks associated with such special access, security experts say that quite often these privileged user accounts are not properly secured. In this program, Trevor Smith, Executive Vice President with Brite Computers, explains to what extent privileged users are a threat to enterprise security and reviews the tools and techniques you can use to protect their accounts.
什麼類型的帳戶是黑客和網絡竊賊的最愛目標？答案自然是特許使用者帳戶，因可取得較機密的資訊。儘管風險明確，但安全專家認為很多時候，這些特許使用者帳戶並不安全。安全專家將解釋特許使用者帳戶所面對的威脅以及應對方法。備有英文字幕。
25 mins
English with English subtitles
特許使用者帳戶：最佳實踐
What type of account is a favorite target of hackers and cyber thieves? The answer is, quite naturally, the privileged user account, with its access to high level, closely held information. Strangely, despite the clear risks associated with such special access, security experts say that quite often these privileged user accounts are not properly secured. In this program, Trevor Smith, Executive Vice President with Brite Computers, explains to what extent privileged users are a threat to enterprise security and reviews the tools and techniques you can use to protect their accounts.
什麼類型的帳戶是黑客和網絡竊賊的最愛目標？答案自然是特許使用者帳戶，因可取得較機密的資訊。儘管風險明確，但安全專家認為很多時候，這些特許使用者帳戶並不安全。安全專家將解釋特許使用者帳戶所面對的威脅以及應對方法。備有英文字幕。
25 mins
English with English subtitles
Anti-Fraud Initiatives in an Era of Social Engineering
反欺詐的社會工程時代
The threat of cyber theft is at an unprecedented level, whether from external attacks, errant employees or malicious insiders. According to a recent survey, the average cost of a data breach for a U.S. business is more than $5.85 million. Frank, Rimerman + Co. LLP's Steve Morang discusses this rise in cybercrime, explains the techniques that fraudsters are using, and describes what companies are doing to protect themselves against these invasive social engineering schemes.
網絡盜竊的威脅到了一個前所未有的水平，無論是遭受外部攻擊或有不軌企圖的員工，以至惡意內部員工。根據最近的一項調查，美國企業的資料外洩成本平均超過五百多萬美元。會計界專業人士討論有關網絡犯罪上升的情況，解釋騙徒所使用的技術，以及介紹公司如何保護自己免受這些侵入性的社交工程所詐騙。備有英文字幕。
25 mins
English with English subtitles
反欺詐的社會工程時代
The threat of cyber theft is at an unprecedented level, whether from external attacks, errant employees or malicious insiders. According to a recent survey, the average cost of a data breach for a U.S. business is more than $5.85 million. Frank, Rimerman + Co. LLP's Steve Morang discusses this rise in cybercrime, explains the techniques that fraudsters are using, and describes what companies are doing to protect themselves against these invasive social engineering schemes.
網絡盜竊的威脅到了一個前所未有的水平，無論是遭受外部攻擊或有不軌企圖的員工，以至惡意內部員工。根據最近的一項調查，美國企業的資料外洩成本平均超過五百多萬美元。會計界專業人士討論有關網絡犯罪上升的情況，解釋騙徒所使用的技術，以及介紹公司如何保護自己免受這些侵入性的社交工程所詐騙。備有英文字幕。
25 mins
English with English subtitles
