Friday, November 19, 2010

Projector Blackouts (projectorblackouts.com)

Do you need complete darkness for your production or service? Is that auto “black” screen just not what it needs to be?


We build the perfect solution for you... A Projector Blackout. These work like a Shutter or an Iris, only better suited for the simple job at hand. More like a flapper or a light shield, this Projector Blackout puts a physical barrier between the projector lens and the screen.


These are remotely controlled from your sound/lighting booth via hard wire. They mount directly to your projector with Velcro straps for safe and easy installation. Use almost any wiring you have around with at least 3 insulated 22 awg conductors. You will get everything you need except wiring (which we can throw in for an added cost).


You can find these elsewhere online for $260-$800. We can have yours shipped within 2 weeks, for only $125. If you are a Church organization we offer a discount.


E-mail your questions or orders today! russ@projectorblackouts.com


We are located in Oregon, USA. We typically ship via USPS, but special arrangements can be made!

Saturday, February 13, 2010

Internal Controls

2. List and describe the two most alarming issues that you see after reviewing your company and identify possible improvements in the internal control system to correct the issues.

No internal Audit Team:
The most significant problem that became apparent in this exercise is the fact that AME does not have an internal audit team. The lack of this significant resource leaves many gaps that may be exploited for fraudulent activities or prevent expedient discovery of issues.
This problem has a simple solution, that may be difficult to carry out. Building an internal audit team is the correct solution. Gaining the resources both in knowledgeable people and financial/time allotment required from top management will be a challenge. The company owner places low value on the accounting department in general and has many times stated that “it would be better if they were not around to drain resources”.
If AME were able to allocate the required resources, the next step would be to define the procedures and schedule meetings to be conducted. Some of the required policies would include:
1)Improved follow-up processes for improvement suggestions/requirements
2)Communication process for reporting suspected internal problems
3)Risk assessment for financial misstatements
4)A clear statement of responsibilities for each person on the team

Management Financial Philosophy:
The second area that should be addressed is the importance of having a strong respect for the finances of the business. Business decisions should actively involve the current and future impacts on the company financial position. This part of the decision process is missing on the planning end. It is only taken into account after a plan has been made to move in a specific direction. It is then up to the accounting department to find a way to “make it happen”.
Employee performance is judged on how well a manager (or employee) is able to accomplish the goal. This can be problematic for accounting employees, because anyone who asks too many questions is labeled as a “cancer spreader”, and once that happens it is only a matter of time before they are no longer employed. Talk about incentives!











Resources:

aicpa.org (2005). Internal control: A tool for the audit committee. Retrieved February 10th, 2010 from : http://www.aicpa.org/audcommctr/toolkitsnpo/internal_control.htm

Burman & Knight (2006). Financial intelligence: A Managers guide to knowing what the numbers really mean. Boston, Mass: Harvard Business School Press.