Key players
Based on the issues identified above, determine the key players involved, their position/roles and the main decision that they have to make.

Num. Who? Position/roles Main decision
1 Encik Zayed Director 1. Whether to negotiate with the external auditor to issue an unqualified report.
2. Whether to terminate the auditor’s appointment so in order for him to success in applying loan from the banks.
3. Whether to commit and invest on necessary training to enhance the knowledge of the employees as to fulfill its corporate social responsibility (CSR).
4. Whether to redesign the organization structure as to improve its efficiency.
5. Whether to provide clearly stated company’s vision.

2 Puan Hashminah Director 1. Whether to hire their own family members (Puan Balqis & Encik Salam) to do job which they are not qualified.
2. Whether to established Standard Operating Procedure as recommend by the external auditors.
3. Whether to stop using manually prepared timesheet by the employee itself and assign a staff to supervise employee’s attendance in order to prevent employee take advantages over the slackness.
4. Whether to implement policy for hiring employee as to prevent unqualified staff.
5. Whether to pay the contract worker based on monthly basic by including EPF and SOCSO.

3 Cik Amy Finance Executive 1. Whether to implementing computerized preparing sales invoice, purchase orders and automatically allocating pre-numbering for each of the document in order to prevent document skipped.
2. Whether to periodically prepare monthly statement of account and immediately send to the customer once invoice had been issue in order to facilitate cash liquidation.
3. Whether to improve the company current recording system by implementing standard financial software.
5 Auiditor from Aziz & Co External Auditor 1. Whether to issue qualified report to