Вот какой фигней приходится страдать по ночам

[oryx_and_crake]

The following internal control weaknesses occurred in the fundraising effort:

1. Lack of physical control over the tickets. The tickets are unnumbered, so there is no way to track each particular ticket. The tickets are left in a box on Roger's desk. They could be stolen, given away by students that were supposed to sell them, or copied so the people who did not actually purchase the ticket can attend the dance with the fake ones.

2. Lack of documentation. We don't know how many tickets each student took and how many they really sold. The students could embezzle the money for sold tickets, or give them for free to their friends, and say that the tickets were destroyed as unsold. Any student involved in the decoration of the gymnasium could take out as much money as he wanted without any receipt at all, or take more than they actually spent on decorations. Obnoxious Al does not give any receipts so there is no control over Roger and he could in fact take $300 from a box, giving $200 to Obnoxious Al and helping himself to the balance $100.

3. There is no established responsibility over the tickets or money. Roger ostensibly thinks that the students are responsible for handling both. He also gives each of the people who decorates the gymnasium a key so any of them has access to the money box and no one has responsibility.

4. There is no segregation of duties. In each case, the same person is handling both the tickets and money.

5. No independent verification. No one knows how much money was in the box in any given moment. Steve Stevens takes money from the box and deposits it in the bank. We have no way to know whether he really deposited all the money he found in the box because we don't know how much there was in the first place.

6. Sara Billings does both selling tickets and collecting them at the entrance. No independent verification or segregation of duties here either. She could let in as many people as she wanted for free or embezzle the money they paid. She could also make copies of tickets, sell them instead of bona fide tickets and keep the money.

Suggestions to address the weaknesses

1. Physical control. The tickets should be numbered and each accounted for (taken out for sale by such-and-such student; sold; if not sold then returned to the person responsible for the tickets' keeping). Ideally the person who collects tickets at the entrance should check them against the list to make sure that there are no duplicate numbers (no copies made). Surely this is not a difficult task when there is only about 500 tickets around. A simple paper printout and crossing out each number would do it.

2. Establishment of responsibility. There should be a clear understanding who is responsible for what (money, tickets, etc.) and in case of shortage this person is expected to reimburse it from his own pocket.

3. Segregation of duties. There should be at least one person responsible for handling money only and a different person responsible for the physical control over the tickets. There should be also the chief organizer who is responsible for the whole event and keeps copies of all transaction records in a safe place. The tickets' keeper should ask receipts from students when giving them the tickets, require them to return any unsold tickets and make sure that all the tickets are accounted for (i.e. either the money or the ticket should be returned) giving back receipts for the returned tickets; the money keeper should accept the money for the sold tickets, give a receipt to the student, a copy to the ticket keeper and a copy to the chief organizer who stores them independently (this will also provide independent verification because it is a way to know what the revenue amounted to).
During the actual ball, one person should be selling tickets and another one should be collecting them at the entrance. (Ideally these should be different people - not the money keeper and the ticket keeper mentioned above.) That way all the sold tickets can be accounted for and the revenue can be verified.

4. Independent verification. The person selling tickets at the entrance should be accountable (how many tickets were sold and how many is left) by giving a receipt to the ticket keeper for this particular number of tickets when she takes tickets for selling. The collected money and the unsold tickets should be returned and receipts given. The people who take money for decorating the gymnasium should give a receipt to the money keeper and bring back the store receipt for the purchased materials. A copy of each receipt should go to the chief organizer who stores them to keep track of all transactions related to the event. When Steve takes money for depositing in the bank, he should also give a receipt to the money keeper and the copy of this receipt should go to the chief organizer. He also has to bring back the slip from the bank to show he has deposited this same amount of money and not less. When Roger takes money to pay Obnoxious Al, he should also give a receipt to the money keeper (and demand a receipt from Obnoxious Al, ideally).

5. Documentation. See above. Each transaction (tickets or money disbursement) should be documented; the receipts should be stored by the person responsible and a copy should go to the chief organizer who ideally should store them in a safe deposit box so they cannot be altered or stolen. The unsold tickets should be destroyed after the event, with counting them first and making sure that their number is in agreement with all the recorded transactions. An independent person (i.e. someone not involved with money or tickets, maybe the principal) should count the tickets and witness the act of destroying them.










Ужасная предыстория

Cedar Grove Middle School wants to raise money for a new sound system for its auditorium. The main fundraising event is a dance at which the famous disc jockey Obnoxious Al will play rap music. Roger DeMaster, the music teacher, has been given the responsibility for coordinating the fundraising efforts. This is Roger's first experience with fundraising. He decides to put the Student Representative Council (SRC) in charge of the event.
Roger had 500 unnumbered tickets printed for the dance. He left the tickets in a box on his desk and told the SRC students to take as many tickets as they thought they could sell for $10 each. To ensure that no extra tickets would be floating around, he told the students to get rid of any unsold tickets. When the students received payment for the tickets, they were to bring the cash back to Roger, and he would put it in a locked box in his desk drawer.

Some of the students were responsible for decorating the gymnasium for the dance. Roger gave each of them a key to the money box and told them that if they took money out to purchase materials, they should put a note in the box saying how much they took and what it was used for. After two weeks, the money box appeared to be getting full, so Roger asked Steve Stevens to count the money, prepare a deposit slip, and deposit the money in a bank account Roger had opened.

The day of the dance, Roger wrote a cheque from the account to pay Obnoxious Al. However, Al said that he accepted only cash and did not give receipts. So Roger took $200 out of the cash box and gave it to Al. At the dance, Roger had Sara Billings working at the entrance to the gymnasium, collecting tickets from students and selling tickets to those who had not prepurchased them. Roger estimated that 400 students attended the dance.

The following day, Roger closed out the bank account, which had $250 in it, and gave that amount plus the $180 in the cash box to Principal Skinner. Principal Skinner seemed surprised that, after generating roughly $4,000 in sales, the dance netted only $430 in cash. Roger did not know how to respond.



Ну чем мы не кони агаты кристи?!