Upon assumption of office of the newly elected board, the scenario was there is pre-existing by-law and it Is clearly stated the practice of proper accountability was stipulated. Scenario was when the assumption of office by an officer they notice when they inspect the books of account and passbook money is in tack and accounted properly but due to lack of proper accounting and auditing of members as the business commence all expense was done by issuance of the check, and the designated record officer failed to record the disbursement to mitigate risk what will be your conclusion and intervention as a risk manager.