Audit recommendation

1. Audit Recommendation:
 Enhance the internal control before planning to expand. The company may perform well
but won’t stay in the top of the competition.
 The works in sales input, check of sales, custody of cash and record keeping of cash must
be segregated properly to different appropriate staffs to avoid misappropriation of assets.
 There should be a proper control in accessing the vault/safe. It must be limited to the
appropriate personnel whom directly involve in handling the cash
 There should also be enough personnel and counting officers must not be affiliated with
the balance to count.
 The Human Resource Department should appoint or hire staffs and officers appropriate to
the job specification and job description.
 It is also advisable not to engage in stock exchange until the company’s accounting and
control system is already systematize and stable. There are a lot to improve specially on
the controls of the company. Like keeping a record of the one who made, the one who
delivers, and the one who received such documents in case of problems incurring to
records of the company.