Accenture
Accenture aren't auditors either....
1456 publicly visible posts • joined 4 Apr 2008
In the UK at least, they should play “Greensleeves” (on a Glockenspiel) from the speakers as the safest tune.
People will (in the warmer seasons) either look round as they fancy an ice-cream, or in the colder seasons look round and wonder who is trying to sell ice-cream in the cold.
If they are going fast enough, people will still hear but can always quote Eric Morecambe and say “he’ll never sell any going at that speed!”
Stock-takes are usually given to the junior trainees since it often involves being on a remote, cold
industrial site at an early hour at a weekend or public holiday, up a ladder or in a warehouse trying to find a serial number for a widget or dipping the level in a huge oil storage tank.
Then they take you for a cuppa while they pump whatever was in the tank into the next one so that's full too when you get to it....
Or when counting vehicles, they drive them round for you to tick off the reg numbers, and then drive them round the corner and back past you again after swapping the plates over...
Or Trainee:"what's your stock valuation policy? FIFO/LIFO/Weighted Average". FD "FOFO - F@ck off and find out""
Or (possibly my favourite), a car factory says that there are some cars with luminous paint destined for the Scandinavian market parked amongst all the others (hundreds). The trainee doing the stock-take is given a torch and a blanket to go and find them. After 30 minutes they happen to glance back at the main factory windows to see most of the workforce laughing at them....
But I digress (I was a Coopers & Lybrand audit trainee nearly 30 years ago....)
After all, Deloitte were deceived / allowed themselves to be deceived
Precisely - if there is systematic collusion at the senior management level to deceive the auditors deliberately then there is not much the auditors can do about it, unless they get lucky and pick up on inconsistencies and start digging deeper.
Additionally a substantive testing approach (aka ticking and bashing transactions back to invoices/assets etc.) vs. a controls-based approach (i.e. rely on internal controls by testing those internal controls) could give differing results in a case of deliberate collusion to mislead.
Not a physicist either but:
A black hole "gobbles up light" only because light cannot travel fast enough along the spacetime infall to escape once inside the Event Horizon. It's a bit like trying to swim up a waterfall.
Light does not have mass, so that's not what is causing it (directly).
The sun will be losing so much mass (i.e. much more than the sunshine/coronal mass ejections we know and love presently....) at the Red Giant stage that Solar System planetary orbits will shift outwards due to this change in gravitational mass from the sun.
If the mass stayed the same then the density change wouldn't matter (unless we were then in the solar atmosphere in which case drag would send the smoking ember that was Earth spiralling in to the sun)!
I may not be up-to-date with professional Voice Software, but the use of a "Voice Digital Assistant" in a clinical context fills me with horror.
Alexa/Google Assistant/Sir/etc. are clever, but definitely not fool-proof.
If a clinician has to check their work because the voice assistant is not 100% guaranteed-reliable then where is the time-saving?
(I do realise that in the NHS, doctors dictate their letters, which are then submitted to their outsourced medical transcribers (offshore - e.g. India) so presumably they still have to proof-read letters and correct them in the current system)
This is SaaS not on-premises Oracle ERP so there is no technical installation.
I think it's more likely a mapping gap at a functional level between what SAP (and customisations!) does and what Oracle ERP SaaS does - so a shortcoming from the requirements process in the pre-selection stage OR a realisation of what's involved in migrating historical data across and an associated descoping swinging into motion. This could be IT/Finance or more likely both!