Internal Audit

INTRODUCTION

This case presents the actual family-business dilemma and identities have been changed to protect family privacy. The author’s opinions do not necessarily reflect the views of the Malaysian Institute of Accountants and this case was written for academic purpose only and the author disclaims any legal responsibilities.

This report will be discussed more details about the issues that arise in the company. Those issues are about the leadership, management and also accounting of the company.

1. What is the issue arise in the case of Delima? Identify the issue and make some recommendation.

|ISSUES |RECOMMENDATION |
| | |
|MANAGEMENT PLANNING | |
| | |
|Employment of staff | |
| | |
|The directors of the company, En. Zayed and Pn. Hashimah |The directors should employed qualified person to hold any |
|employed a staff that has lower educational background who is |position even though they hired their family members to manage |
|En. Salam and Pn. Balqis. Both of them only have secondary |the company. |
|school background likewise En. Zayed and Pn. Hashimah. |