Case study: Leo Four – Plex theater
Control procedures -> Purpose => Matching purpose vs actual function (nhằm tìm ra defficiency
– lack of control)
No
Control procedure
1
Color-coded tickets; dated tickets
2
Serial numbered tickets
3
Locked stub box
4
Turnstile
Purposes
Ensure that the theater will not be oversold tickets
of any movies
Reconcillation number of ticket sold and the money
Reconciliation between tickets collected and
attendance counts
Controlled access to theater. Allow for ticket
collection
No.
Lack of control
1
Cash collected less cash than the value
of the tickets sold
Correct actions
Require the cashier to pay for the difference
between cash count and ticket value (shortage)
Minimum difference
Better direct supervision.
2
3
4
5
Some refreshment stands sales seem to Separation of duties between the person who
rings up the sale and the person who delivers
be lost because the attendants do not
the refreshments to the customer
collect cash from the customers
Hire more attendants from a different town
because they would be less likely to know
Tickets of the wrong color or wrong
The ticket-takers must be reminded of the
date are found in the stub boxes
importance of looking at the colors and dates
The pass policy must be clarified
The manager is giving away too many
passes, including some for
unacceptable purposes.
The ticket collectors are apparently
admitting some friends who had not
bought tickets.
The manager must be warned not to abuse the
privilege
Change the manager
Supervision, or even better undercover
surveillance
If ticket collectors are caught, they should be
dealt with harshly to discourage others from
engaging in the practice