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Taller en Ingles 2
Taller en Ingles 2
Taller en Ingles 2
BACKGROUND
An entrepreneur by the name of Francisco Fernandez recently entered into a
new venture involving ownership and operation of a small, 26-room motel and
café. The motel is located in a remote area of southern Utah. The área is
popular for tourists, who come to hike and mountain bike through the area´s
unique red rock terrain. Francisco has hired you to provide advice. Francisco
hired a young couple to run the motel and café on a day-to-day basis and plans
to pay them a monthly salary. They Will live for free in a small apartment behind
the motel office. The couple Will also be responsable for hiring and supervising
the four or five part-time personnel who Will help with cleaning the romos,
cooking, and waiting on customers in the café, etc. The couple Will maintain
récords of room rented, meals served, and payments received (whether by
cash, check, or credit card). They Will make weekly deposits of the business´s
procedes at the local bank. As the time approaches for the businness to open,
Francisco is concerned that he will have Little control over the operations or
records relating to the motel and café, given that the day-to-day control is fully
in the hands of the couple. He lives almost five hours away, in northern Utah,
and will only be able to visit periodcally. The distance is beginning to make
Francisco a bit nervous. He trusts the couple he has hired, but has been around
long enough to know that it is unwise to place employees in situations where
they might be tempted. Francisco needs your help to identify possible ways his
motel and café could be defrauded. He especially wants your assistance to
devise creative internal controls to help prevent or detect fraud.
REQUIRED 1.
What are your two biggest concerns relating to possible fraud for the motel part
of the business? For each concern, generate two or three controls that could
effectively reduce risk related to your concerns. Use common sense and be
creative!
For the businessman Francisco Fernandez his biggest concerns are the little
control in the operations and in the registries, everything based on the motel
and the cafeteria, because this was at hand of him and his partner and the
distance that he had from his house to the business were significant
Recommended controls:
The first case that must be analyzed is to check the verification, if what is really
happening within the company corresponds to the programmed process, this in
order to adapt the admitted orders and principles.
2. Brielfly describe the impact each proposed control would have on the
efficiency of running the business. Are the controls you generated both effective
and efficient? (Beasley, Buckless, Glover, & Prawitt, 2012)
The impact that the recommended control system can cause, seriously
effective, since this is based on the fact that an activity would not be developed
without being accepted by the person in charge of the intervention, inspection of
the organization and together with the agreed standards in internal control , it
would take better control of the processes that will be developed.
Bibliografía Beasley, M., Buckless, F., Glover, S., & Prawitt, D. (2012). Auditing
cases. New York: Pearson Education, Inc.
RED BLUFF INN & CAFÉ
FONDO
REQUERIDO 1.
Controles recomendados:
El primer caso que se debe analizar, es revisar la verificación, si lo que
realmente esta ocurriendo dentro de la compañía corresponde al proceso
programado, esto con el fin de adaptar las ordenes y principios admitíos.
Bibliografía Beasley, M., Buckless, F., Glover, S., y Prawitt, D. (2012). Casos de
auditoría. Nueva York: Pearson Education, Inc.