i like to be innovative and handling all possible task to me.
How can CoffeeCo. implement a new procedure to prevent the theft from occurring again?
Help CoffeeCo. improve their financial procedures CoffeeCo. is a chain of 10 coffee shops in East Africa. The company was founded by two brothers, Albert and Yves. Claudine is the Finance Manager at CoffeeCo. Claudine is responsible for all the finance and administrative activities at CoffeeCo. Only Albert and Yves have the ability to approve payments. When approving payments, Albert always cross-checks the invoices and payment details thoroughly, while Yves approves the payments without double-checking them against the invoices. Using her knowledge of the finance systems and the two owners, Claudine found an easy way to make some money on top of her salary. Occasionally, Claudine would enter her brother’s bank details into the online banking system, instead of the supplier’s account details. She would then submit the payment for approval to Yves – he would approve without noticing that the bank details on the payment were different from those on the supplier’s invoice. After a couple weeks, when she knew Yves was out of the office, she would include the same invoice in a payment (with the correct vendor bank details) and ask Albert to approve it. Since Claudine was also responsible for all the accounting entries, she could allocate the payments to her brother across different expense accounts. She would increase many accounts slightly, so that no account looked suspicious. At one point, Claudine had to take leave for a couple weeks. During her absence, a vendor called and complained about not receiving payment. Albert reviewed the finance files to check whether the invoice had been paid. He quickly discovered the invoice had been paid, but not to the vendor – to Claudine’s brother instead.
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