SyCip Gorres Velayo & Co. 6760 Ayala Avenue 1226 Makati City Philippines
Tel !6"2# $%1 0"07 a' !6"2# $1% 0$72 ey.(o)*ph
Internal memorandum To: To:
File
September 24, 2015
From: Engagement Team
Ref:
Inventory Stocktake Memorandum Count Details Name Name of Enti Entity ty::
Robin obino on n !ai !aio o !i"er i"eri i#e #ed d $orp $orpor orat atio ion n
%o&ation:
Robinon 'alleria (Selling and Storage )rea*
)ddre:
+rd Floor Robinon 'aleria, rtiga )"e, rtiga $enter, -andaluyong, -etro -anila
!ate and Time
:
September 21, 2015 10:00pm to +:00am
S'. S'. Repr epreen eenttati"e ti"e : (1* (1* /on /on rya ryan n - Ramo amo,, )o )o&i &ia ate (2* 3ritine /oy - %abador, )o&iate eronn eronnel el In&arge In&arge:: (1* Roa Roa artolo artolome, me, peratio peration n -anager -anager (2* So&&orro Fermin, Store -anager Item &o &ounted: belonging
Retail it item fo for o oueold u ue, & &ool u upplie an and pe peronal
Background/Objectives: e attended te &ount a E6 F)S profeional, only ober"ing te &ondu&t of te in"entory &ount &ount and aei aeing ng 7ete 7eterr te in"ento in"entory ry &ount &ount pro&e pro&edur dure e 7ere 7ere follo7 follo7ed ed Ti Ti i &ondu&ted to enure te u8&ien&y of te &lient9 7or and ae 7eter te pro&edure performed are ade;uate to aert te eeren&e or di&repan&y noted, if any btained &ut?o> do&ument pertaining to in"entory in7ard and out7ard • •
• • •
Observations on te Procedures Performed and !econciliation Made !uring te attendan&e of te in"entory &ount and re&on&iliation pro&edure, 7e ober"ed te follo7ing pro&edure performed and te re&on&iliation made: 1 $ount $ount brie#n brie#ng g 7a alread already y &ondu& &ondu&ted ted 7itin 7itin te day befor before e S'. repree repreenta ntati" ti"e e arri"ed in te tore 2 Store Store &ount &ount 7ere 7ere &ondu& &ondu&ted ted after after te operati operating ng our our Te S'. repr repree eenta ntati" ti"e e arri"ed one our before te &ommuni&ated tart of &ount 7i& i 10:00 pm + -ot -ot of te &ounte &ounter@ r@&a &anne nner r 7ere 7ere in"ol" in"ol"ed ed in te pat &ount &ount and are alread already y familiar 7it te &ount pro&edure Tu, te organiAer did not a"e any di8&ulty
A )e)+er ,ir) o, -rnst & o oun/ un/ Glo+al i)ite i)ite
3o+insons4 n(. nventory Sto(ktake Me)oranu) Pa/e 2
4
5
G
H
=
in &on"eying intru&tion -ot of tem are repreentati"e from oter tore of Robinon u& a ula&an, %a ina, )ntipolo, et& Tere 7ere already pre? aigned number of # are reponible for &ounting and &anning at te ame time 7itout a&&ompany of &e&er Tere 7a a repreentati"e from Bead 8&e to uper"ie te performan&e of te &ount Item 7ere &anned on a C&an allD bai 7erein, te ortable !ata Terminal (!T* 7ill &an all item and only te ytem 7ill add item 7it te ame Sto& 3eeping nit (S3* Tere are eparate en&oder aigned to upload te reult of &ount in teir ytem troug !T e 7ere not able to a"e a &opy of te in"entory liting in te elling area, en&e 7e 7ere not able to obtain ample from lit to oor Bo7e"er, 7e e
Issues "isted: Issues and Observation
!es#onses/Comments
!ecommendation
$ount 7ere done 7itout te preen&e of &e&er@ Te ta> in teir aigned number of #
S'. repreentati"e 7ere not able to in;uire about ti iue@ober"ation
Te &ompany ould enure tat te &ount done by &ounter@&anner i properly &e&ed by te reponible peronnel (&e&er*
e a"e e
In"entory liting 7ere pro"ided for te torage area but tere 7ere item in te lit tat are
Item 7it di>eren&e per re&ord 7ere re&ounted togeter 7it te aigned &ounter and Store -anager to
Te &ompany ould be informed tat it i eential in te audit to obtain in"entory liting (7it information about ;uantity* prior to our ober"ation Ti iue ould be raied to iger poition in order for te &ompany peronnel to pro"ide u te do&ument 7e need Tere ould a"e a &ounter and anoter peron deignated for re&ording, after7ard, &e&er 7ill
A )e)+er ,ir) o, -rnst & oun/ Glo+al i)ite
3o+insons4 n(. nventory Sto(ktake Me)oranu) Pa/e "
o"ertated or undertated
re"alidate te di>eren&e Te in"entory liting i updated after te re&ount
Some detail for in"entorie Te detail 7ere updated after (u& a to lo&ation* did te &ount not mat& per in"entory liting
For pri&e teting pro&edure, 7e noted "arian&e bet7een te pri&e in te ytem and pri&e per tag
er in;uiry 7it te Store -anager, te di>eren&e per pri&e tag and pri&e per ytem relate to ale promo 7ere mardo7n 7ere not ree&ted in te pri&e tag
Conclusion:
repared by:
3ritine /oy - %abador $ssociate
Re"ie7ed by: Senior $ssociate
A )e)+er ,ir) o, -rnst & oun/ Glo+al i)ite
enure tat ;uantitie &ounted mat&ed 7it amount re&orded Tere ould a"e a &ounter and anoter peron deignated for re&ording, after7ard, &e&er 7ill enure detail re&orded are &orre&t -anagement mae ure to intru&t and uper"ie te peronnel in?&arge for e"ery el"e to update te pri&e tag, 7ene"er tere 7ill be a promo@mardo7n for a &ertain item
