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 及 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.

查實比人棟咗錢,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?