Delima Enterprise is one of the companies that trading and supplying related products including manpower supplies to the oil and gas industries. It was founded by Encik Zayed in1981.However in 2004, the enterprise was incorporated as Delima Enterprise Sdn Bhd due to encouraging business growth. The company activities had expanded into provision of engineering services as part of their business diversification and expansion plans. The two principal and shareholders and contolling directors were Encik Zayed and his wife, Puan Hashimah. The company had employed their own family members as employees and some did not have necessary job experiences. The company maintained with the basic functional position which Encik Zayed as the managing director and his wife as the chief operating officer. The other personnel were Puan Balqis as an operation manager and Encik Salam as Human resource and administration manager .In May 2006, the company had secured a contract due to shortage of fund. The requirement of the company’s Audited Financial Statements for the last two years by the bank, was when Encik Zayed realized that the company had not performed the statutory audit. In July, 2006 Encik Zayed engaged the external auditor Aziz & Co and the auditor expressed their intention to qualify the financial statement due to several unresolved issues. However Encik Zayed and his wife tried to negotiate with the auditor not to qualify the Financial Statement. Encik Zayed had assigned CikAmy, the Finance Executive who was newly appointed by the company to analyse and provide the auditors with the necessary clarification and documentation.
Based on the synopsis above, we can identify that Cik Amy is the protagonist in this case. Cik Amy ,the Finance Executive who was newly appointed by the company to analyze and provide the auditor with the necessary clarification and documentation. She is also responsible for maintenance of the...
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