c) Create an effective work schedule for the employees.

The following information describes the accounting procedures at Soufian Sdn. Bhd. Soufian Sdn. Bhd. is a small construction company which processes its daily transactions manually. Maklumat berikut menerangkan prosedur perakaunan di Soufian Sdn. Bhd. Soufian Sdn. Bhd. ialah sebuah syarikat pembinaan kecil yang memproses transaksi hariannya secara manual.] Soufian, a senior account executive is spending more money than he can afford. He is the authorized signatory on the company's bank account and write cheques for himself, his accomplices and his creditors. Here, no one is reviewing the supporting documents or reconciling the bank statements. In addition, he has a complete control over the company's computerized accounting system. Accordingly, because there was no oversight of his work, Soufian is brave enough to do absolutely nothing to conceal the irregularities on the records. An account clerk assists Soufian, but the clerk job is not requiring much attention, for example, only does filing and retrieving documents, answering phones, responding to emails and running errands. On the other hand, Soufian is occupying too much time with his work by not telling the account clerk about the accounting procedures or to give training on operating the accounting system. The truth is Soufian chooses not to delegate his tasks and he is appeared to be contented of working extra hours