星期四, 10月 25, 2012

能醫不自醫

最近一個專門教導企業內部控制(Internal Control) 確保企業制度的可靠性企業管治Corporate Governance) 嘅專業學會,竟然比人棟咗成球HK$1.1 million ,仲要隔咗成兩年先發現,你話可笑不可笑?

棟咗呢舊錢嘅人都算好嘢,睇返個專業學會盤數, 2010 & 2011年現金及銀行結餘分別得HK$3.9 million & HK$4.9 million,少咗成球HK$1.1 million )都無比人發現,又過到核數師嗰下先好嘢! 同中咗兩口孖寶真係無乜分別!

本來呢個專業學會中伏比人棟咗成球HK$1.1 million已經夠好笑,發現咗問題嘅處理方法仲好笑! 佢地嘅做法係如下:-
- the engagement of an external forensic accounting consultant to investigate the cash discrepancies;
- the establishment of a Recovery Sub-Committee to ascertain the cause and extent of the discrepancies, to enhance internal controls and risks management procedures and to handle all related matters;
- the immediate introduction of measures to enhance accounting and control systems;
- reporting the matter to the police;
- the establishment or upgrading of key committees of the Institute; and
- the establishment of an Advisory Board to provide guidance to the Council and to oversee the enhancement and implementation work of the Recovery Sub-Committee.
查實比棟咗錢,仲要棟咗成球HK$1.1 million),要查根本好易查,使乜揾「external forensic accounting consultant」!你估依家查洗黑錢集團,要智破復習電腦加密咩?

成立個乜鬼Recovery Sub-Committee, 再成立一個 Advisory Board去睇住個Recovery Sub-Committee做嘢,呢個思為仲勁過政府!

好喇, 再使多十幾廿個去請「external forensic accounting consultant」及成立一個 Advisory Board去睇住個Recovery Sub-Committee做嘢,得出以下提議:-
- continuing the suspension by the Institute of the receipt of cash payments;
- enhanced segregation of duties and strengthened independent verification and cross-checking in critical accounting routines;
- additional departmental engagement in recording and reconciliation of income;
- reinforcing the staffing of the Institute’s financial management; and
- increased oversight by the Council and its Committees.
以上各點唔難明,基本上求其打開本管理學嘅書就有得抄,使乜攪咁多嘢! 

不過最難明係第一項提議,收CASH比人棟咗去,好明顯係收CASH嘅流程中出現嚴重內部控制問題,使多十幾廿個去請「external forensic accounting consultant」及成立一個 Advisory Board去睇住個Recovery Sub-Committee,之後唔係提議點樣改善收CASH流程中內部控制問題,而係。。。「suspension by the Institute of the receipt of cash payments」,你地話好唔好笑?

6 則留言:

匿名 說...

看完馬沙兄的解讀更覺得整件事的荒謬!
好明顯冇持續監控現金支存
冇做突擊點算銀頭
作案手法可能是
Teeming and lading...

匿名 說...

成百萬咁多?
Crazy!

匿名 說...

有無高層要負責?

匿名 說...

可否私下提供受害机構名字 pk_tung@hotmail.com.

thanks a lot.

香港特許秘書公會 說...

pk_tung,

香港特許秘書公會

Kino Ld 說...

看到你的blog,文筆不錯。
一起互相連結增加瀏覽量,好嗎?

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