Pcl Ineffective Control

Failed controls = Not Effective controls from Question 1 a. Stage 1:Established TV return processes and ASCs report to TV division: Failures of these controls were due mainly to no existence of a punishment policy. In addition, there was too much trust placed on the employees. The 1985 employees loyalty is long gone . Behavioral constraint is seen here for fraud is no part of the employees culture. There is a lack of direction for there is no report or form of supervision for ASCs. Communication process are not followed maybe they do not like it. There is no motivation at all, one bores when doing the same thing daily. Dull and negative attitudes crept in when there's no incentive so there a lot of pressure for people employees to commit fraud. The ability to do the job is very poor and this questions the selection process no form of training .Thus, Incompetence could be another reason why this control failed. b. Stage 2: Formation of the taskforce team ;Failure was due to no employee empowerment. The taskforce were professionals which need empowerment. Another reason was that the team had no specified role they tackle the problem blindly, some of them just went with the flow not all areas were tapped into. In addition, Trust is questioned for centralization of power and thus their findings are subjective for their roles were not clearly defined. Direction was there but due to lack of motivation, direction was never practiced. The capability of achieving the target is in the teams potential .Performance is measured not only through capability but motivation too and since motivation lacks and so as performance. c. Stage 2: Penalty scheme for ASCs: Failure for it was never enforced for there was no one who can verify any inspection made. Lack of proper measure. A sudden change need time. Negative attitude and pursuing shared value goals of ASCs employees they divert their time to pursue their own interest, fake inspections increased just within two