We watch the movie so much . In every movie a hero fights with their enemies who are evil and do injustice in our society . But in real, the situation could be differ from the movie. I’m sharing one of the story which happened with me where I did not know what do?
It was January 2007. I started my training. There was first assignment given to me for statutory audit of a big company. The company was the biggest client of my firm among the other clients. I and my team went for the audit. In the beginning they were asking me too many questions like, Do you know about the audit?,Have you ever done the audit?, You can not do the audit. I asked to my employer for dealing with this situation. He told me all the procedure.
The next day when I went to the client office. I called to the cashier and demand for the cash book. He said, “ Sir books are not ready”. I said, “ bring the books right now. He brought the books and all the voucher’s files. I started my audit. I observed each and every transaction carefully. I got that cash was short by 11 lacs rupees and so many fake vouchers were attached in the file. I called to the accountant and said to him, “What is this where is the remaining amount. He was shocked and unanswered. I told him again then he started to pretend that these were expenses and vouchers has been misplaced. I said, “If you will not produce all the vouchers and disclosure I will mention in my report that there is an embezzlement in cash. He said, “Ok sir”.
The 3rd day of my audit. I went client’s office took my morning tea. I called to accountant from the first floor where he used to work he said that he was coming. I waited around 1 an hour and called again but he didn’t come. I went down and asked for him to come up. He came slowly towards me and said with whispering, “ Sir I am very sorry sir. I said, “ where is the vouchers. He said, “sorry sir I took that money for my personal purpose for urgent need of money. Please sir don’t report this otherwise the company will expel me from the office . I have been working for 9 years. My reputation will finish so please don’t report I have two children. If I will terminate from here no will give me a job now.
I was silent when he was speaking. I did not get understand what to do. I was just 18 years old and very much younger for giving right decision. After a few minutes I answered, “You have to deposit all the remaining amount what you have taken for your personal use in two days. He said tearing eyes , “ definitely sir I will” .
After two days I audited the accounts of cash balance. The accountant had deposited the mismatched account. I gave him a clean chit. But still a think that the decision which was taken by me was right or wrong .