followings are the internal control (I.C.) practice of Ayam Enterprise; a company which ocesses frozen chicken supplies. - Ayam Enterprise management team cancelled the yearly stock count due to Covid-19 pandemic. The storekeeper aware on a miscounted stock delivery by the production factory team, hence took home the extra boxes of frozen chicken for personal usage. - The company instructed one security guard to perform the inspection at the company premises during night shift. A person who knows the security guard bribed him RM1,000 to skip the security check at the factory building between 2am to 2.30am. During the time, the person set fire at factory premise resulted significant loss to the company. - The company accepts general public purchases at the factory premise. Since restrictive movement order by the government, customers requested home deliveries and online payment using bank-in transfer. The storekeeper allows the customer to place orders and send proof of payment is using his personal phone number at any time. The home delivery is sent by the storekeeper after his working hour. Due to sudden increased in the online customer order, there are forgotten delivery or delivery without proof of payment. - The company had terminated many staff in order to control its operating cost. A newly appointed account clerk which newly graduated with accounting certificate was put in-charged on the company account without a supervision. The account clerk was unsure how to handle the transaction and has nobody to advise him on