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CASE STUDY 1

ABU BAKAR HILMI BIN ZUHIR (2009508845) HURUL AIN BT ABDUL RAUF (2009794829) HANIM BINTI MOHD AHIA (2009775405)

SAIDATUL NURUL HUSNA BT MOHAMED SABADRI


(2009700703)

Organizational Structure
DIRECTOR - HJ SAMSUDIN - SUHAIDATUL AKMA

HUMAN RESOURCE DEPARTMENT - HJ SAMSUDIN

FINANCE DEPARTMENT - NIK KAMARIAH BT NIK KAMAL

CLERK

STAFF

DELIMA ENTERPRISE SDN. BHD. Main Issue

HOTEL SUHAZNIK SDN. BHD. Main Issue

Never had any experience on having statutory audit. DESB hired family members who have no job experience. No reconciliation of bank and book cash balances.

Hotel had performed statutory audit since incorporated. Hotel hired family members who have no suitable qualification & job experience. Do reconciliation of bank & book cash balances

DELIMA ENTERPRISE SDN. BHD. Main Issue

HOTEL SUHAZNIK SDN. BHD. Main Issue

The company hired a fresh accounting graduate, Cik Amy, who has no experienced. DESB has no standard operating procedures.

Hotel hired person who have no job experienced Hotel has no operating standard procedure

DELIMA ENTERPRISE SDN. BHD. Main Issue

HOTEL SUHAZNIK SDN. BHD. Main Issue

The auditors found it difficult to complete the audit due to incomplete information and records.

Every transaction is recorded in detail. Have good filing system. So auditors do not feel difficult to find supporting documents for evidence.

DELIMA ENTERPRISE SDN. BHD.


Other Issue

HOTEL SUHAZNIK SDN BHD


Other Issue

Sales invoices & other related office document were not pre-numbered. Several overpayment to trade creditors.

The sales invoices are properly recorded. There is no overpayment to the creditor

DELIMA ENTERPRISE SDN. BHD.

HOTEL SUHAZNIK SDN BHD

Other Issue

Other Issue

KWSP deductions were not deducted from the employees.

No KWSP provided since there is no permanent staff.

No budget is prepared for each project

No promotion done to attract customers.

DELIMA ENTERPRISE SDN. BHD. Other Issues

HOTEL SUHAZNIK SDN BHD Other Issues

Monthly statement of accounts were not sent to the trade debtors on regular basis. Does not maintaining electronic punch card system

There is no monthly statement of account to be sent to the trade debtor since it is based on cash basis. There is no attendance book or electronic punch card system.

DELIMA ENTERPRISE SDN. BHD. Other Issues

HOTEL SUHAZNIK SDN BHD Other Issues

Collections from trade debtors were long outstanding

There is no trade debtors long outstanding.

No training is provided to the employees

No training is provided to the staff.

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