{"id":103501,"date":"2022-10-31t12:20:01","date_gmt":"2022-10-31t16:20:01","guid":{"rendered":"\/\/www.g005e.com\/?p=103501"},"modified":"2024-08-07t23:10:20","modified_gmt":"2024-08-08t03:10:20","slug":"the-hazards-of-poor-internal-controls","status":"publish","type":"post","link":"\/\/www.g005e.com\/2022\/10\/31\/the-hazards-of-poor-internal-controls\/","title":{"rendered":"the hazards of poor internal controls"},"content":{"rendered":"

\"businessman<\/p>\n

it doesn\u2019t matter how great the system is.<\/strong><\/p>\n

by ed mendlowitz
\n<\/i>77 ways to wow!<\/a><\/em><\/p>\n

my last column addressed the importance of controls when trying to get a client. but it is also important to retain the client. a good system that is not monitored is a sure way to not only lose the client but be kept awake at night.<\/p>\n

more: <\/b>how to explain internal controls to clients<\/a> | the ten financial controls that\u2019ll make you a hero<\/a> | five cash reports you can\u2019t live without<\/a> | when an audit is a great thing<\/a>
\n\"goprocpa.com\"exclusively for pro members. <\/span><\/strong>log in here<\/a> or 2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

if you have been around long enough, you\u2019ve experienced a theft at a business or not-for-profit organization. for nearly ever fraud i have seen, the slightest effort would have thwarted those frauds. nowadays the only frauds i encounter are new engagements, where i try to quantify what was taken.
\n
\nwhen i was more active, i used to worry about whether my clients\u2019 controls were adequate to protect them. if they weren\u2019t or weren\u2019t followed the right way, or weren\u2019t used at all, then problems developed. then i had a problem, even though i might have set up the \u201cbest\u201d system ever.<\/p>\n

the problems develop not because of bad controls, but because of a failure of implementation. most systems work, even if they are not so good. bad systems work well if they are overseen, and the results are monitored and reviewed. of course, it is always best to have great systems, but the best system that is not followed or overseen becomes no system.<\/p>\n

one of the purposes of a system is deterrence. it sends the message that defalcations will be discovered quickly. many times, just the knowledge of the system is enough to prevent an otherwise honest person from crossing the line. without the threat of being discovered, there\u2019s a temptation that i believe creates culpability for the overseer. in many instances a small mistake that created anxiety leads to an actionable second \u201cmistake\u201d that really becomes an \u201con purpose,\u201d and that nondisclosure gradually leads to further inappropriate activity.<\/p>\n

as an advisor and someone who also sets up systems and performs forensic investigations on suspected frauds, i believe the most important step in the process is to implement diligently and regularly the monitoring required by the system.<\/p>\n

i no longer set up a system and go home. i insist that my firm remain engaged to make sure the implementation becomes part of the client\u2019s culture and routine activities. if a client doesn\u2019t want to do that, then we usually pass. we don\u2019t want to deal with the problems that eventually develop. because when they do, i do lose sleep, and that\u2019s not for me.<\/p>\n","protected":false},"excerpt":{"rendered":"

it doesn\u2019t matter how great the system is.<\/strong><\/p>\n

by ed mendlowitz<\/i><\/a><\/p>\n","protected":false},"author":1341,"featured_media":70489,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1908,3120,3002],"tags":[],"class_list":["post-103501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management","category-pro-member-exclusive","category-special"],"acf":[],"yoast_head":"\nthe hazards of poor internal controls - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence 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