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Please answer Managements Philospy and Operating style only. Please focus on management philosopy and operating style. EVALUATION SHEET: (NEED ANSWERS) Please answer Managements Philospy and
Please answer Managements Philospy and Operating style only.
Please focus on management philosopy and operating style. EVALUATION SHEET: (NEED ANSWERS)
Please answer Managements Philospy and Operating style only.
ACT1202 Auditing and Assurance Principles Case Study No. 3 - Study and Evaluation of Internal Control Learning Objectives After completing and discussing this case you should be able to Evaluate a new client's control environment Appreciate the judgment involved in evaluation the overall internal control environment based on interview data Provide an initial evaluation of certain components of the client's control environment Provide support for your internal control assessments Introduction ianne is an audit manager with an audit and accounting firm and one of her clients is Air Clean Express, Inc. provides general air conditioner cleaning and maintenance services to its industrial and residential customers. This will be the first time that the company will be audited. Thus, Lianne does not have any previous working file to review. Lianne recently conducted a preliminary interview with Mr. Carl Caruso, who along with his sister, Ms. May Caruso owns the company. Lianne's objective for the interview was to establish an understanding of the control environment. To prepare for the interview, Lianne reviewed the relevant professional auditing standards. PSA 315 indicates that the control environment "sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure." The standards state that the control environment factors include the following: 1. Communication and enforcement of integrity and ethical values. 2. Commitment to competence. 3. Participation by those charged with governance. 4. Management's philosophy and operating style. 5. Organizational structure. 6. Assignment of authority and responsibility. 7. Human resource policies and practices. Interview with Client Lianne: Carl: Lianne: Hi Carl, nice to finally meet you, I am glad you were able to squeeze me in your tight schedule. Yeah Lianne, we are finally trying to an appropriate audit this year, that is why I really pushed with May together with our partners to reach out to your firm to get this audit done. That's great to hear! So, we can get to our agenda, can you give me a little background of Air Clean Express, Inc? Our company provides both residential and industrial air condition cleaning service. Our company provides this service throughout Metro Manila, which covers over ten cities, and we plan to expand in the neighboring regions such as Rizal and Bulacan. Air Clean Express is completely owned by May and me. Carl: Lianne: Carl: Our business has grown steadily over the course of several years after starting out with just L300 van over five years ago. Over the years, we gradually added at least 6 fully equipped vans, worth about P1 million each. Now, we plan to purchase approximately one new van each year to meet the growing demand for our services. The company grossed over Pio million in revenues last year, about half of which, was collected in cash. We feel our continuing success is due in large part to "word of mouth." Can you tell me something about the day to day operations? Well, Reymark, our general manager, and I are in charge of a small sales force that goes out on leads to give estimates for new jobs. Reymark is paid a salary plus a percentage of the total sales each month. My sister, May, is usually out in the field managing around 21 employees who work as cleaners and air conditioning technicians. May also helps with managerial and operating decisions. Salespeople are paid on a commission basis, selling both the residential and commercial jobs based on standard prices established by us, the owners. Salespeople may sometimes negotiate special cut rates during the slower rainy and cold seasons. Of course, these are almost always subject to approval by Remark or me. Large industrial jobs are typically booked well in advance of actual work. 2 Page Lianne: Carl: The job commitments obtained by salespeople are normally submitted to Reymark, who signs them to indicate his approval and then returns them to salespeople. Salespeople then forward job commitments to one of the two clerks here in head office for processing. Our system processes each commitment by matching the number of jobs by the standard price stored in our pricing file, or in specially negotiated situations, by the price on the approved document. The sales, accounts receivables, and commitment files are updated, and invoices are produced. An exception report of special prices is produced and sent to the salespeople to ensure that the specially negotiated commitments to jobs were processed correctly. Reymark developed this sales system himself and it's working rather well. He's currently in the process of creating the user manual for the system. I've also noticed that he sometimes makes adjustments to improve the system, which makes the accounting process more efficient. We've agreed that he'll reevaluate the process at least once every eight weeks. And how about your accounting department? How big is it, and who oversees the accounting process? The accounting department of the Company consists of five part-time clerks, including the two encoders, who are all paid weekly. Most of them are working students taking accountancy or business-related course. Reymark trains all new accounting help when they are first hired. Typically, they stay on with us until they graduate which usually covers two full years. We keep them pretty busy around here, but everyone helps each other out and they always get the job done. What are your sister May's responsibilities? May manages the service component of the business. Being an engineer herself, she trains all newly hired technicians and cleaning employees and explains their specific duties and responsibilities. When she feels sure that the employee is ready, the new hire is teamed with a more experienced worker and assigned to a truck unit. When additional help is needed, May places ads in the local newspaper. May is the expert at running at that end of the business. What about employee turnover? We haven't had a problem with employee turnover. We expect some turnover in this type of business and knows how to deal with it. We try to prevent any employee concerns by maintaining an open- door policy and encouraging employees who have questions or concerns about their responsibilities to ask for help or come talk with us. If a problem should arise that might affect others, May or I will immediately address the problem at the monthly office meeting, making all employee aware of the issue. Both May and I work hard to ensure that any problem is resolved promptly. Lianne: Carl: Lianne: Carl: Carl leaves for a while to give an estimate and Lianne continues her observations of the business. Later that day, after spending time with the accounting staff, Lianne has a moment to ask Reymark, the general manager, a few questions. Lianne: Hi Reymark, I'm wondering if you could help me clarify some things regarding my brief observations of the accounting staff? Reymark: Sure, I'd be glad to. What can I do for you? 3. POR Lianne: I got the impression from the staff that they're not always certain about their assigned functions. Are job responsibilities clearly defined? Reymark: in assigning office responsibilities, Carl says the main considerations are that work should be done by people who are familiar with a task and who are capable of doing it But he also admits that availability has to be a consideration. Although this does lead to some overlap in duties, it doesn't create any confusion in responsibilities. I carefully assign the daily duties and overview each day's accounting records. This keeps the office running smoothly and in a well-organized manner. Lianne: The staff mentioned that they've occasionally had problems processing collections of trade receivables. Do you prelist cash receipts before they're recorded? Reymark: Well, we haven't really experienced any need to. The system is set up so that we collect all of the checks at the end of the day, making it possible to record them all at one time. This way, we can be more efficient by avoiding the need to write them down twice. On those rare occasions when there is a collection processing problem, we resolve it immediately. Lianne: Do you ever run into accounting policy problems? Reymark: Not very often. I usually handle any policy problems that do arise, although Carl will handle the situation if he feels strongly about the issue. A few moments later, Lianne went back in Carl's office. Lianne: Are you satisfied with the processing of trade receivables? Carl: Yes, definitely. Reymark is meticulous in his clerical operations, which is well systematized. He has excellent control over the trade receivables. In fact, it's been over a year and a half since the bank accepted a list of pledged receivables as security for a loan. From then on, we've had access to a continually renewable loan based on a list that's updated weekly. The loan is relatively small, and the contract allows the bank to access the company's checking account in the unlikely event that collection of the loan seems doubtful. Lianne: Carl: Perhaps I should add that although May and I have no formal accounting training and we have given Reymark full responsibility for the accounting duties, May and I are the only people allowed to sign company checks. One of the accounting clerks mentioned that you're thinking about making a change in the accounting system. As a matter of fact, Reymark has been looking into using a new web-based accounting software that should make the bookkeeping process an easier task for the clerks. This software includes a budgeting system that should help control costs and identify those areas that need attention. Because I've always monitored the company's expenses. I didn't previously see the need for a formal budgeting system. If something didn't seem right. May or I would bring the problem at the informal monthly office meeting between all the employees and try to resolve the issue. Given our current success the implementation of a more sophisticated budgeting system seems like a wise investment I'm also interested in your security measures. How do you protect your accounting records and physical assets? Lianne: 4 Page Carl: Lianne: Carl: Lianne: Carl: After hours, the office door and windows are securely locked. All three of us - May, Reymark and I - have keys to open the office. To tell you the truth, none of the file cabinets used to store the hard copies of the accounting records and data files is locked up at night We don't have the computers bolted down to the desks, either. It's occurred to us that maybe we should lock everything up, but we've never had any problems. As for the trucks, they're kept in a fenced-in lot behind our office. We give each driver a key to the gate lock so they can let themselves in or out for work. We have to do this because a lot of our industrial customers' cleaning or repairs is done after office hours, when the office is closed. To avoid any mischief, we change the lock every once in a while. That should about do it for now, until I can get in to do some preliminary audit investigation. But before I leave, I'd like to ask you a few more general questions. To start with, can you tell me what you feel is responsible for the company's recent success? Well, Lianne, because our company uses the latest technology when it comes to cleaning air conditioning units compared to the traditional methods used by our competitors. Our customers can tell the difference. Further, May and I understand the business well, and we pride ourselves on doing good work Having an audit performed by our firm is a big step. Why did you decide to have an audit now? Have you ever been audited before? Both May and I are confident that the company is a truly viable concern. We feel that audited financial statements will support our claim. We're eager to learn what suggestions your firm can give us regarding the most professional way to record and present our financial statements. We also have an interest in learning how to increase the company's credibility with the local business and banking community. Both May and I are excited about the success of our company, and we're motivated to continue strengthening the organization with the eventual goal of pursuing additional business opportunities and endeavors. Yes, we contract a local auditor to annually sign on our financial statements; however, given the size of the company now, I think a bigger firm would be more capable of doing a thorough audit. Incidentally, we did try to look for a national firm, about two years ago, but we did not push through it because the fees were too high. May and I decided that the company would have to wait for a proper audit until we could reasonably afford the fees. We've come to the decision that now is the time. Are there any issues of concern that you have regarding the audit? Not really. I'm proud of the company. The company to date, has no record of serious problems and has rarely had a problem with bad debts, since most of our receivable balances are collected within two to three weeks. I understand that the company does not have an audit committee, which is typical of an organization this size. Can you tell me if the company has a board of directors and if so, who serves on the board and how active the board is in overseeing important issues at the company? We do have a board of directors. It is somewhat informal, but May, I, and our partners function as directors. We do have at least one regularly scheduled meeting each year, and we have met on other occasions, as necessary. Obviously, May and I have a pretty good idea of what is happening at the company on a daily basis. We do not believe our company is yet at a stage that could effectively Lianne: Carl: Lianne: Carl: 5 Page Lianne: Carl: support a separate board comprised of outside directors. Maybe we'll do that in a couple of years if we keep growing. One final thing I'd like to ask - have you or your sister May set out any goals for the future? May and I have spent a lot of time talking about our goals and objectives, but we've never formally recorded them anywhere. Our long-term goals are fairly uncertain, but we're hoping to build our business to the point where we can potentially retire early. We both agree that our future plans would include expanding our sales territory, increasing advertising investing in more help and additional equipment, and I have to admit, taking a well-deserved vacation in Europe. Requirements: Using the interview dialogue above, you will be evaluating the seven components of the client's control environment in order to make an evaluation of the overall internal control environment. To assist you in making this overall assessment an evaluation form in your answer sheet provides detailed descriptions of the factors that may weaken or strengthen each of the seven components comprising the overall control environment. Before reading the interview information, kindly go over and review the assessments that you will make. Greatly Weakens Control 1 2 Neither Weakens nor Strengthens 3 4 5 Greatly Strengthens Control 6 7 1. Communication and enforcement of integrity and ethical values In evaluating this component of the control environment, consider whether: there appears to be sufficient integrity on the part of management and employees 1 2 3 4 5 6 7 4. Management's Philosophy and Operating Style In evaluating this component, consider whether: business risks are adequately monitored management is willing to undertake relatively low levels of business risk management places a high priority on internal control 1 management explicitly attempts to reduce the risk of misstatements Case Study No. 3 Answer Sheet Overall Evaluation of the Control Environment: Based on all of the evidence gathered in the interview, please circle the number which best represents your assessment of the control environment at Air Clean Express, Inc. Very Weak Control Weak Control Intermediate Control Strong Control Very Strong Control Environment Environment Environment Environment Environment 1 2 3 4. 5 6 7 8 9 10 Please list a few of the key pieces of information that influenced your decision: Areas Strengths 1. Communication and enforcement of integrity and ethical values. Weaknesses 2. Commitment to competence 3. Participation by those charged with governance 4. Management's Philosophy and Operating Style ACT1202 Auditing and Assurance Principles Case Study No. 3 - Study and Evaluation of Internal Control Learning Objectives After completing and discussing this case you should be able to Evaluate a new client's control environment Appreciate the judgment involved in evaluation the overall internal control environment based on interview data Provide an initial evaluation of certain components of the client's control environment Provide support for your internal control assessments Introduction ianne is an audit manager with an audit and accounting firm and one of her clients is Air Clean Express, Inc. provides general air conditioner cleaning and maintenance services to its industrial and residential customers. This will be the first time that the company will be audited. Thus, Lianne does not have any previous working file to review. Lianne recently conducted a preliminary interview with Mr. Carl Caruso, who along with his sister, Ms. May Caruso owns the company. Lianne's objective for the interview was to establish an understanding of the control environment. To prepare for the interview, Lianne reviewed the relevant professional auditing standards. PSA 315 indicates that the control environment "sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure." The standards state that the control environment factors include the following: 1. Communication and enforcement of integrity and ethical values. 2. Commitment to competence. 3. Participation by those charged with governance. 4. Management's philosophy and operating style. 5. Organizational structure. 6. Assignment of authority and responsibility. 7. Human resource policies and practices. Interview with Client Lianne: Carl: Lianne: Hi Carl, nice to finally meet you, I am glad you were able to squeeze me in your tight schedule. Yeah Lianne, we are finally trying to an appropriate audit this year, that is why I really pushed with May together with our partners to reach out to your firm to get this audit done. That's great to hear! So, we can get to our agenda, can you give me a little background of Air Clean Express, Inc? Our company provides both residential and industrial air condition cleaning service. Our company provides this service throughout Metro Manila, which covers over ten cities, and we plan to expand in the neighboring regions such as Rizal and Bulacan. Air Clean Express is completely owned by May and me. Carl: Lianne: Carl: Our business has grown steadily over the course of several years after starting out with just L300 van over five years ago. Over the years, we gradually added at least 6 fully equipped vans, worth about P1 million each. Now, we plan to purchase approximately one new van each year to meet the growing demand for our services. The company grossed over Pio million in revenues last year, about half of which, was collected in cash. We feel our continuing success is due in large part to "word of mouth." Can you tell me something about the day to day operations? Well, Reymark, our general manager, and I are in charge of a small sales force that goes out on leads to give estimates for new jobs. Reymark is paid a salary plus a percentage of the total sales each month. My sister, May, is usually out in the field managing around 21 employees who work as cleaners and air conditioning technicians. May also helps with managerial and operating decisions. Salespeople are paid on a commission basis, selling both the residential and commercial jobs based on standard prices established by us, the owners. Salespeople may sometimes negotiate special cut rates during the slower rainy and cold seasons. Of course, these are almost always subject to approval by Remark or me. Large industrial jobs are typically booked well in advance of actual work. 2 Page Lianne: Carl: The job commitments obtained by salespeople are normally submitted to Reymark, who signs them to indicate his approval and then returns them to salespeople. Salespeople then forward job commitments to one of the two clerks here in head office for processing. Our system processes each commitment by matching the number of jobs by the standard price stored in our pricing file, or in specially negotiated situations, by the price on the approved document. The sales, accounts receivables, and commitment files are updated, and invoices are produced. An exception report of special prices is produced and sent to the salespeople to ensure that the specially negotiated commitments to jobs were processed correctly. Reymark developed this sales system himself and it's working rather well. He's currently in the process of creating the user manual for the system. I've also noticed that he sometimes makes adjustments to improve the system, which makes the accounting process more efficient. We've agreed that he'll reevaluate the process at least once every eight weeks. And how about your accounting department? How big is it, and who oversees the accounting process? The accounting department of the Company consists of five part-time clerks, including the two encoders, who are all paid weekly. Most of them are working students taking accountancy or business-related course. Reymark trains all new accounting help when they are first hired. Typically, they stay on with us until they graduate which usually covers two full years. We keep them pretty busy around here, but everyone helps each other out and they always get the job done. What are your sister May's responsibilities? May manages the service component of the business. Being an engineer herself, she trains all newly hired technicians and cleaning employees and explains their specific duties and responsibilities. When she feels sure that the employee is ready, the new hire is teamed with a more experienced worker and assigned to a truck unit. When additional help is needed, May places ads in the local newspaper. May is the expert at running at that end of the business. What about employee turnover? We haven't had a problem with employee turnover. We expect some turnover in this type of business and knows how to deal with it. We try to prevent any employee concerns by maintaining an open- door policy and encouraging employees who have questions or concerns about their responsibilities to ask for help or come talk with us. If a problem should arise that might affect others, May or I will immediately address the problem at the monthly office meeting, making all employee aware of the issue. Both May and I work hard to ensure that any problem is resolved promptly. Lianne: Carl: Lianne: Carl: Carl leaves for a while to give an estimate and Lianne continues her observations of the business. Later that day, after spending time with the accounting staff, Lianne has a moment to ask Reymark, the general manager, a few questions. Lianne: Hi Reymark, I'm wondering if you could help me clarify some things regarding my brief observations of the accounting staff? Reymark: Sure, I'd be glad to. What can I do for you? 3. POR Lianne: I got the impression from the staff that they're not always certain about their assigned functions. Are job responsibilities clearly defined? Reymark: in assigning office responsibilities, Carl says the main considerations are that work should be done by people who are familiar with a task and who are capable of doing it But he also admits that availability has to be a consideration. Although this does lead to some overlap in duties, it doesn't create any confusion in responsibilities. I carefully assign the daily duties and overview each day's accounting records. This keeps the office running smoothly and in a well-organized manner. Lianne: The staff mentioned that they've occasionally had problems processing collections of trade receivables. Do you prelist cash receipts before they're recorded? Reymark: Well, we haven't really experienced any need to. The system is set up so that we collect all of the checks at the end of the day, making it possible to record them all at one time. This way, we can be more efficient by avoiding the need to write them down twice. On those rare occasions when there is a collection processing problem, we resolve it immediately. Lianne: Do you ever run into accounting policy problems? Reymark: Not very often. I usually handle any policy problems that do arise, although Carl will handle the situation if he feels strongly about the issue. A few moments later, Lianne went back in Carl's office. Lianne: Are you satisfied with the processing of trade receivables? Carl: Yes, definitely. Reymark is meticulous in his clerical operations, which is well systematized. He has excellent control over the trade receivables. In fact, it's been over a year and a half since the bank accepted a list of pledged receivables as security for a loan. From then on, we've had access to a continually renewable loan based on a list that's updated weekly. The loan is relatively small, and the contract allows the bank to access the company's checking account in the unlikely event that collection of the loan seems doubtful. Lianne: Carl: Perhaps I should add that although May and I have no formal accounting training and we have given Reymark full responsibility for the accounting duties, May and I are the only people allowed to sign company checks. One of the accounting clerks mentioned that you're thinking about making a change in the accounting system. As a matter of fact, Reymark has been looking into using a new web-based accounting software that should make the bookkeeping process an easier task for the clerks. This software includes a budgeting system that should help control costs and identify those areas that need attention. Because I've always monitored the company's expenses. I didn't previously see the need for a formal budgeting system. If something didn't seem right. May or I would bring the problem at the informal monthly office meeting between all the employees and try to resolve the issue. Given our current success the implementation of a more sophisticated budgeting system seems like a wise investment I'm also interested in your security measures. How do you protect your accounting records and physical assets? Lianne: 4 Page Carl: Lianne: Carl: Lianne: Carl: After hours, the office door and windows are securely locked. All three of us - May, Reymark and I - have keys to open the office. To tell you the truth, none of the file cabinets used to store the hard copies of the accounting records and data files is locked up at night We don't have the computers bolted down to the desks, either. It's occurred to us that maybe we should lock everything up, but we've never had any problems. As for the trucks, they're kept in a fenced-in lot behind our office. We give each driver a key to the gate lock so they can let themselves in or out for work. We have to do this because a lot of our industrial customers' cleaning or repairs is done after office hours, when the office is closed. To avoid any mischief, we change the lock every once in a while. That should about do it for now, until I can get in to do some preliminary audit investigation. But before I leave, I'd like to ask you a few more general questions. To start with, can you tell me what you feel is responsible for the company's recent success? Well, Lianne, because our company uses the latest technology when it comes to cleaning air conditioning units compared to the traditional methods used by our competitors. Our customers can tell the difference. Further, May and I understand the business well, and we pride ourselves on doing good work Having an audit performed by our firm is a big step. Why did you decide to have an audit now? Have you ever been audited before? Both May and I are confident that the company is a truly viable concern. We feel that audited financial statements will support our claim. We're eager to learn what suggestions your firm can give us regarding the most professional way to record and present our financial statements. We also have an interest in learning how to increase the company's credibility with the local business and banking community. Both May and I are excited about the success of our company, and we're motivated to continue strengthening the organization with the eventual goal of pursuing additional business opportunities and endeavors. Yes, we contract a local auditor to annually sign on our financial statements; however, given the size of the company now, I think a bigger firm would be more capable of doing a thorough audit. Incidentally, we did try to look for a national firm, about two years ago, but we did not push through it because the fees were too high. May and I decided that the company would have to wait for a proper audit until we could reasonably afford the fees. We've come to the decision that now is the time. Are there any issues of concern that you have regarding the audit? Not really. I'm proud of the company. The company to date, has no record of serious problems and has rarely had a problem with bad debts, since most of our receivable balances are collected within two to three weeks. I understand that the company does not have an audit committee, which is typical of an organization this size. Can you tell me if the company has a board of directors and if so, who serves on the board and how active the board is in overseeing important issues at the company? We do have a board of directors. It is somewhat informal, but May, I, and our partners function as directors. We do have at least one regularly scheduled meeting each year, and we have met on other occasions, as necessary. Obviously, May and I have a pretty good idea of what is happening at the company on a daily basis. We do not believe our company is yet at a stage that could effectively Lianne: Carl: Lianne: Carl: 5 Page Lianne: Carl: support a separate board comprised of outside directors. Maybe we'll do that in a couple of years if we keep growing. One final thing I'd like to ask - have you or your sister May set out any goals for the future? May and I have spent a lot of time talking about our goals and objectives, but we've never formally recorded them anywhere. Our long-term goals are fairly uncertain, but we're hoping to build our business to the point where we can potentially retire early. We both agree that our future plans would include expanding our sales territory, increasing advertising investing in more help and additional equipment, and I have to admit, taking a well-deserved vacation in Europe. Requirements: Using the interview dialogue above, you will be evaluating the seven components of the client's control environment in order to make an evaluation of the overall internal control environment. To assist you in making this overall assessment an evaluation form in your answer sheet provides detailed descriptions of the factors that may weaken or strengthen each of the seven components comprising the overall control environment. Before reading the interview information, kindly go over and review the assessments that you will make. Greatly Weakens Control 1 2 Neither Weakens nor Strengthens 3 4 5 Greatly Strengthens Control 6 7 1. Communication and enforcement of integrity and ethical values In evaluating this component of the control environment, consider whether: there appears to be sufficient integrity on the part of management and employees 1 2 3 4 5 6 7 4. Management's Philosophy and Operating Style In evaluating this component, consider whether: business risks are adequately monitored management is willing to undertake relatively low levels of business risk management places a high priority on internal control 1 management explicitly attempts to reduce the risk of misstatements Case Study No. 3 Answer Sheet Overall Evaluation of the Control Environment: Based on all of the evidence gathered in the interview, please circle the number which best represents your assessment of the control environment at Air Clean Express, Inc. Very Weak Control Weak Control Intermediate Control Strong Control Very Strong Control Environment Environment Environment Environment Environment 1 2 3 4. 5 6 7 8 9 10 Please list a few of the key pieces of information that influenced your decision: Areas Strengths 1. Communication and enforcement of integrity and ethical values. Weaknesses 2. Commitment to competence 3. 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