EXCEL Professional Institute

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21/07/2024

Organizations with a rotten soul

An end of another major audit season, and as I usual, I share some few lessons from my audit.

When we audit, we are not only checking the books, we get to experience the soul of the organization.

In last year’s episode, I focused on the effect of the general economic downturn on corporate performance. This year, let me dwell on one performance killer, which you can control, as a business owner (manager)-*Organizations with rotten souls*

In this write-up, the soul of the organization represents the shared character, sentiment, moral nature, or guiding beliefs of the organizational members.

It is worrying that the *soul of most organizations is rotten to the core*
In this year’s audit, I encountered organizations where the employees are inclined to take more than their remunerations. We encountered three major arsenals at play:procurement fraud, revenue misappropriation and job diversion.
Among these three evil arsenals, the “oga” is is procurement fraud. Those in this unholy practice have advanced their arts of invoice inflation, and invoice creation. A grand scheme (involving employees across levels and functions) has been set in motion. The saying that “di fi w’adwumam (eat from where you work) has been taken to a height.
In one organization, an item which ordinarily should cost Ghs8,100 was purchased and paid for in cash at Ghs 24,000 to the quiet admiration of everyone in the organization. In another case, items which were declared as “damaged”, were reinstalled as new (part number of the damaged one same as the “new one”).

The gate-keepers in some of these organizations appeared compromised or maybe they are minding their own side businesses. Aww, the spirit of commitment and the high sense of responsibility that run in the blood of employees of old is at its ebb. For now, those who can loot are looting, and those who cannot loot are investing their positive energy elsewhere, leaving the business to its fate.

Recommendations:
a. Owners should try and increase the remuneration of the employees. Yea, the cost of living has gone up the roof. It is a miracle for an employee , with a family, to survive on a take home of Ghc1,000. The motivation for fraud is higher when the employees can’t genuinely meet the basics (food, transport and accommodation) from their legal pay. If you don’t give them, they will take it.

b. Spend a little on corporate retreat and attempt to renew your organizational culture. Truly, some organizations need *corporate soul retreat session.* Most of our employees appear religious, but do not manifest godliness (see my article of religiosity and ethics)
Your organization will benefit from a corporate retreat to revitalize the spirit of good faith, commitment and a sense of responsibility.

c. Invest in good control systems. Only God is omnipresent. While you are away, your systems should be designed to ensure efficient segregation of duties, peer-control, responsibility tracking and sound financial record systems. More importantly, invest in systems that ensure transparency and accountability.
⁠Let me tell you an open secret, the systems you created to evade tax and other statutory responsibilities have become a wide hole through which some of your trusted employees steal from you. You said you won’t give anything to “Caesar”, but sadly, Antony and Brutus (Caesar’s close friend) are dining with you.

Commercials_
_Within a minimum budget, my organization (Excel Plus consult-0246547009) can organize a retreat session to renew the soul of your organization). We can also assist you in setting systems the enhance transparency and accountability

16/12/2020

Takoradi

16/12/2020
Photos from EXCEL Professional Institute's post 26/07/2020
05/12/2018

Team Excel..gearing up for Dec 7 fun day

13/11/2018

The two best schools in Ghana now

21/05/2018

Up next!

23/03/2018

*VACANCY: RESEARCH ASSISTANT*

Excel Professional Institute is seeking to engage a smart graduate for a year renewable contract. FULL TIME!

Key Requirements
1. First Degree in business
2. Passionate about academic and research
3. Well grounded in IT and scholarly information search
4. Creative and teachable
5. Able to achieve results within given time line

Interested persons should send their CV and cover letter to [email protected]

The successful candidate will begin work by start of April 2018

ONLY SERIOUS PERSONS SHOULD APPLY

16/01/2018

Excel Nugget Jan 16 2018
*2.6 GSEG2, FR 2.1*

Integrated Reporting (IR)
IR is a contemporary means of reporting and a sustainable approach towards investment appraisal.

Integrated reporting considers implication of companies action on six forms of capital.

From IR perspective, company's transactions may cause an increase in one capital and a corresponding decrease in another.

Companies derive value from maintaining a right mix of capital.

The six forms of capitals are financial capital, manufactured capital and intellectual capital. Others are human capital, social and relationship capital and natural capital.

Lets briefly understand each form of capital

1. Financial Capital: This comprises cash and other financial assets of the entity. This capital is regarded as a universal medium of exchange. Financial capital mostly serve as store of value.

2.Manufactured Capital:This represents the company's production infrastructure. Physical assets are broadly regarded as manufactured capital

3. Intellectual Capital: The brain power and soft intellectual properties constitute the firm's intellectual capital. Quality of this capital determines efficiency in the use of other capitals

4. Human Capital: Human resource and the people who drive the value creation functions of the firm

5. Social and Relationships: This capital drives social legitimacy efforts of the firm. Spendings by the on Corporate social responsibility activities are aimed at strenthning this capital

6.Natural Capital: This includes quality of the firm's natural environment. A sound natural resource holds positive outcome to the firm's sustainable efforts.

Companies succeed or fail based on quality of exchange they maintain.

Firms are gradually embracing the concept of IR and accountants must get ready to design and customise IR framework for their organisations.

Have a blessed day

10/08/2017

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