The Magic to Control from Within: Internal Controls

Basic of Internal Controls

1. FINANCIAL SERVICES THE INTERNAL CONTROL UNIVERSE US AND Certified Public Accountant Certified Accounting Technician Registered Cost Accountant Certified Bookkeeper Certified Forensic Accountant Certified Internal Control Auditor Certified Public Procurement Specilaist Master of Business Administration Dante A. Revamonte

2. FINANCIAL SERVICES The Magic of Controlling from Within! I nternal control refers to the system of policies , procedures , and processes put in place by an organization to safeguard its assets , ensure accuracy and reliability in accounting and operational data, promote operational efficiency , and encourage adherence to prescribed managerial policies. Internal control systems are essential for maintaining accountability , transparency , and reliability in financial reporting and operational activities within an organization .

3. FINANCIAL SERVICES Back to Agenda Page Test your Bain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey 2. Bonding Employees 3. Periodic Bank Reconciliation 4. Use of Passwords to restrict access to computer system 5. Collusion among employees 6. Job rotations and separation of duties 7. Internal and external audits 8. Security sensors on inventory

4. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees 3. Periodic Bank Reconciliation 4. Use of Passwords to restrict access to computer system 5. Collusion among employees 6. Job rotations and separation of duties 7. Internal and external audits 8. Security sensors on inventory

5. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation 4. Use of Passwords to restrict access to computer system 5. Collusion among employees 6. Job rotations and separation of duties 7. Internal and external audits 8. Security sensors on inventory

6. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation X 4. Use of Passwords to restrict access to computer system 5. Collusion among employees 6. Job rotations and separation of duties 7. Internal and external audits 8. Security sensors on inventory

7. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation X 4. Use of Passwords to restrict access to computer system X 5. Collusion among employees 6. Job rotations and separation of duties 7. Internal and external audits 8. Security sensors on inventory

8. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation X 4. Use of Passwords to restrict access to computer system X 5. Collusion among employees X 6. Job rotations and separation of duties 7. Internal and external audits 8. Security sensors on inventory

9. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation X 4. Use of Passwords to restrict access to computer system X 5. Collusion among employees X 6. Job rotations and separation of duties X 7. Internal and external audits 8. Security sensors on inventory

10. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation X 4. Use of Passwords to restrict access to computer system X 5. Collusion among employees X 6. Job rotations and separation of duties X 7. Internal and external audits X 8. Security sensors on inventory

11. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES IC NOT AN IC 1. Customer Satisfaction Survey X 2. Bonding Employees X 3. Periodic Bank Reconciliation X 4. Use of Passwords to restrict access to computer system X 5. Collusion among employees X 6. Job rotations and separation of duties X 7. Internal and external audits X 8. Security sensors on inventory X

12. Ancient Civilization Early civilizations such as Mesopotamia and Ancient Egypt used basic forms of record-keeping and checks and balances to manage assets and transactions. For example, clay tablets with records of transactions and inventories served as early forms of documentation and control. Medieval Europe During the Middle Ages, as trade and commerce expanded, guilds and merchant associations developed rules and regulations to ensure fa ir trade practices and protect against fraud and theft . This included checks on the quality of goods and mechanism for resolving disputes . Early 20th Century The early 20th century saw the development of accounting principles and standards. The need for reliable financial information led to the establishment of auditing practices and the separation of accounting and auditing functions within organizations. Industrial Revolution With the rise of industrialization in the 18th and 19th centuries , large conrporations emerged, necessitating more formalized systems of internal contols. Companies began to implement managerial oversight and segregation of duties to prevent fraud and errors . FINANCIAL SERVICES History

13. Late 20th Century to Present The latter half of the 20th witnessed the development of comprehensive internal control frameworks and methodologies , such as the COSO ( Committee of Sponsoring Organization of the Treadway Comission ) framework and the SarbanesOxley Act (SOX) of 2002 in the United States. These frameworks emphasize the importance of internal controls in mitigating risks, enhancing operational efficiency, and ensuring compliance with regulatory requirements. The future of Internal Controls The future of IC is likely to be shaped by several key trends and developments, such as: Technology Integration; Data Analytics; Cybersecurity; Agility and Flexibility; Focus on Culture and Ethics; Integrated Risk Management; and Regulatory Compliance Back to Agenda Page FINANCIAL SERVICES History Mid-20th Century The aftermath of the Great Recession and subsequent regulatory reforms, such as the Securities and Exchange Act of 1934 in the United States, highlighted the importance of internal controls in preventing financial misconduct and ensuring investor confidence . This era saw the formalization of internal control frameworks and standards.

14. FINANCIAL SERVICES Segregation of Duties ( SoD ) This control involves dividing responsibilities among different individuals to reduce the risk of errors or fraud. For example, the person responsible for approving transactions should be different from the person who records them. We are We are the Internal Controls!

15. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, who is highly trusted and awarded for his/her performance and integrity as a public servant. No monitoring, no follow-up review and never removed. 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system 6. An individual can modify or delete financial or non financial data without being detected. 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations.

16. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account . (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, who is highly trusted and awarded for his/her performance and integrity as a public servant. No monitoring, no follow-up review and never removed. 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system 6. An individual can modify or delete financial or non financial data without being detected. 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations.

17. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account . (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, who is highly trusted and awarded for his/her performance and integrity as a public servant. No monitoring, no follow-up review and never removed. 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system 6. An individual can modify or delete financial or non financial data without being detected. 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations.

18. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account. (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. This prevents the purchaser from diverting goods for personal profit . (Inventory) X 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, who is highly trusted and awarded for his/her performance and integrity as a public servant . No monitoring, no follow-up review and never removed. 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system 6. An individual can modify or delete financial or non financial data without being detected. 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations.

19. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account. (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. This prevents the purchaser from diverting goods for personal profit. (Inventory) X 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, who is highly trusted and awarded for his/her performance and integrity as a public servant. No monitoring, no follow-up review and never removed. X 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system 6. An individual can modify or delete financial or non financial data without being detected. 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations. This prevents a payroll clerk from paying non-existent employees or increasing the compensation of specific employees. (Payroll)

20. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account. (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. This prevents the purchaser from diverting goods for personal profit. (Inventory) X 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, no monitoring, no follow-up review and never removed. X 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system X 6. An individual can modify or delete financial or non financial data without being detected. 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations. This prevents a payroll clerk from paying non-existent employees or increasing the compensation of specific employees. (Payroll)

21. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account. (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. This prevents the purchaser from diverting goods for personal profit. (Inventory) X 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, no monitoring, no follow-up review and never removed. X 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system X 6. An individual can modify or delete financial or non financial data without being detected. X 7. An individual can raise and approve payments to any third party without approval from others. 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations. This prevents a payroll clerk from paying non-existent employees or increasing the compensation of specific employees. (Payroll)

22. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account. (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. This prevents the purchaser from diverting goods for personal profit. (Inventory) X 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, no monitoring, no follow-up review and never removed. X 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system X 6. An individual can modify or delete financial or non financial data without being detected. X 7. An individual can raise and approve payments to any third party without approval from others . X 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations. This prevents a payroll clerk from paying non-existent employees or increasing the compensation of specific employees. (Payroll)

23. FINANCIAL SERVICES Back to Agenda Page Test your Brain cells ACTIVITY/PROCEDURES SoD Violation to SoD 1. One individual opens envelops containing checks, while another individual enters the checks into the accounting system. This minimizes the risk that an individual will deposit the money into another account. (Cash) X 2. O ne individual makes a record of cash accepted from customer, and another individual completes credit memos for the customer. This minimizes the likelihood that an employee will redirect a payment from a customer and hide the theft with an equal credit to the customer’s account. (Accounts Receivable) X 3. O ne individual completes an order of goods from supplier, while another individual records the acquired goods in the accounting system. This prevents the purchaser from diverting goods for personal profit. (Inventory) X 4. Fixing an error in a computerized records. The in-charge is away from the office and the boss/administrator granted emergency access to another employee, no monitoring, no follow-up review and never removed. X 5. A member of the Admission and Registration Services was transferred to another office without revoking his/her access to the enrollment system X 6. An individual can modify or delete financial or non financial data without being detected. X 7. An individual can raise and approve payments to any third party without approval from others. X 8. One individual completes the gross pay and net pay information for a payroll, another individual checks the calculations. This prevents a payroll clerk from paying non-existent employees or increasing the compensation of specific employees. (Payroll) X

24. FINANCIAL SERVICES Physical Controls These controls protect physical assets and include measures such as locks , security cameras , and restricted access to sensitive areas. For instance, access controls to server rooms or storage areas housing inventory. We are We are the Internal Controls!

25. FINANCIAL SERVICES Authorization and Approval Procedures Establishing procedures for approving transactions or actions ensures that only authorized individuals can initiate or approve activities. For example, purchase orders requiring approval from the President or authorized representative before procurement We are We are the Internal Controls!

26. FINANCIAL SERVICES Account Reconciliation Regular reconciliations of accounts, such as bank accounts , inventory records , or accounts receivable , help ensure that financial records are accurate and complete. We are We are the Internal Controls!

27. FINANCIAL SERVICES Internal Audit An internal audit function independently evaluates the effectiveness of internal controls, identifies weaknesses, and recommend improvements. It provides assurance to management and stakeholders. We are We are the Internal Controls!

28. FINANCIAL SERVICES Information Technology Controls These controls safeguard information systems and data integrity. Examples include user access controls , encryption of sensitive data , and regular system backups . We are We are the Internal Controls!

29. FINANCIAL SERVICES Policies and Procedures Clear policies and procedures document how tasks should be performed and ensure consistency and compliance. Examples include employee code of conduct , procurement policies , and expense reimbursement procedures . We are We are the Internal Controls!

30. FINANCIAL SERVICES We are We are the Internal Controls!

31. FINANCIAL SERVICES Monitoring and Oversight Regular monitoring and oversight activities ensure that controls are operating effectively. This can include management reviews , exception reporting , and performance metrics . We are We are the Internal Controls!

32. FINANCIAL SERVICES Training and Awareness Educating employees about internal controls , fraud prevention , and ethical behavior helps foster a culture of compliance and accountability within the organization. We are We are the Internal Controls!

33. Risk Assessment Regular assessment of risks facing the organization help identify areas where additional controls may be needed or where existing controls need to be strengthen . Back to Agenda Page FINANCIAL SERVICES We are We are the Internal Controls!

34. Back to Agenda Page FINANCIAL SERVICES We are We are the Internal Controls! BUDGETARY CONTROLS Performance Management VENDOR AND CONTRACT MANAGEMENT INVENTORY CONTROLS CASH MANAGEMENT QUALITY ASSURANCE CONTROLS Compliance Controls EMERGENCY PREPAREDNESS Data Integrity Controls ETHICS AND WHISTLEBLOWER HOTLINE Environmental Controls Customer Service Controls

35. Ensure Duties are Segregated Segregation of duties is basic, key internal control, and one of the most difficult to achieve. At most basic level, it means that no single individual should have control over two or more phases of transaction or operation. It is used to ensure that errors or irregularities are prevented or detected on a timely basis by employees in the normal course of business. Segregation of duties provides two benefits: 1. make a deliberate fraud more difficult because it requires collusion of two or more persons; and 2. make it much more likely that innocent errors will be found. FINANCIAL SERVICES Best Practices for strong internal controls

36. Develop Adequate Physical Control of Assets Controls should be established to secure and safeguard vulnerable assets. Examples include security for and limited access to assets such as cash, inventories, and equipment which might be vulnerable to risk of loss or unauthorized use. Such assets should be periodically counted and compared to control records. FINANCIAL SERVICES Best Practices for strong internal controls

37. Identify Risks in Your Office In order to properly manage risks, you must first identify them. Once risks have been identified, they should be analyzed for their possible effect. Risk analysis generally includes estimating the risk’s significance, assessing the likelihood of its occurence, and deciding how to manage the risk and what actions should be taken. Risk can often be identified by asking yourself . FINANCIAL SERVICES Best Practices for strong internal controls

38. FINANCIAL SERVICES Best Practices for strong internal controls What could go WRONG? wHERE ARE WE MOST VULNERABLE? oN WHAT DO WE SPEND THE MOST MONEY? HOW CAN SOMEONE BYPASS OUR INTERNAL CONTROLS? Do we have a new personnel? How could we fail? What asset do we need to protect? On what information do we most rely? SETTING YOU UP FOR SUCCESS & How do to collect our revenue? Dowe have a new Technology? Past performance WHAT IS OUR

39. Correct Errors Promptly Even well designed internal controls can break down. Employees sometimes misunderstand instructions or simply make mistakes. However, errors detected at any stage of a process should receive prompt corrective action and be reported to the appropriate level of management . FINANCIAL SERVICES Best Practices for strong internal controls LAGING TAMA SYNDROME pointing finger master

40. Develop Written Policies and Procedures Although the DBM, COA, CSC, and other government agencies have issued manuals for agencies to follow, the University should develop its own comprehensive procedures manual for its internal business and financial processes. Written procedures serve various functions. They provide written notice to all employees of the agency’s expectations and practices ; provide direction in the correct way of processing transactions ; serve as reference material ; and provide a training tool for new employees . Written procedures also provide a source of continuity and a basis for uniformity. Without clear, written and current procedures, an internal control structure is weaker because practices, controls, guidelines and processes may not be applied consistently, correctly and uniformly throughout the University. FINANCIAL SERVICES Best Practices for strong internal controls

41. Perform Reconciliation Regularly Reconciliation Activities are often an underappreciated internal control . When performed correctly and routinely, they provide a powerful control to identify and correct errors on a timely basis . The University should reconcile all funds and accounts on at least a monthly basis and record any necessary adjustment in a timely manner. The reconciliation should be reviewed by a person outside of the reconciliation process and the reviewer should sign and date the reconciliation to signify that the review has been satisfactory completed and any discrepancies resolved. FINANCIAL SERVICES Best Practices for strong internal controls

42. Review and Approve Processes/Transactions When a significant process or transaction is performed within the University, there should always be another level of review and approval performed by an individual independent of the process . The reviewer should have the experience and knowledge to be able to identify errors and ommissions. The approval should be documented to verify that a review has been done. Review and approval help to reduce uncorrected errors, irregularities and inaccurate or incomplete information in funds, accounts, and reports. FINANCIAL SERVICES Best Practices for strong internal controls

43. Maintain Adequate Supporting Documentation Auditors and program monitors often assume that “if it isn’t documented, it didn’t happen” . Adequate supporting documentation provides the hard evidence to properly verify that the appropriate processes and controls are being used. FINANCIAL SERVICES Best Practices for strong internal controls

44. Provide Adequate Training to Staff Employees should be properly trained and authorized to perform their duties. It is important to remember that training should be considered an ongoing process and staff training needs should be periodically evaluated to consider changes in business processes, technology, new laws and regulations, etc. FINANCIAL SERVICES Best Practices for strong internal controls

45. Perform a self-Evaluation of Your Internal Control Performing a self evaluation of your internal control can help identify possible deficiencies before problems arise and will lead to the implementation of more effective controls. This self-evaluation can often be done by performing a “walk-through” which is simply the act of tracing a transaction through the University records and procedures. The walk-through will help provide an understanding of process and control design, particulalrly with respect to controls that may help prevent or detect fraud, a determination of whether controls have been designed effectively and actually placed in operation, and help identify points in the organizational processes where errors might occur. FINANCIAL SERVICES Best Practices for strong internal controls

46. The Promising Future of Internal Controls Internal Controls in the future are likely to become increasingly automated and integrated with advanced technologies. Artificial intelligence and machine learning algorithms will play a significant role in streamlining processes , detecting anomalies , and enhancing risk management . With the rise of big data, internal controls will need to adapt to effectively analyze and leverage vast amounts of information to identify potential issues and improve decision-making. Furthermore, blockchain technology may revolutionize internal controls by providing secure, tamper-proof audit trails and enhancing transparency in transactions . Overall, the future of internal controls will involve a more tech-savvy approach, aiming to improve efficiency, accuracy, and compliance within organizations. Back to Agenda Page ADD COMPANY NAME

47. INTEGRITY AND MORAL RISK poor business system Design RISK OF FRAUD Operational Errors Access Control Risk Process Control Risk IC

48. FINANCIAL SERVICES Do you have any questions? Feel free to reach out! Dante A. Revamonte Chief Administrative Officer Office of the Chief Administrative Officer for Finance [email protected] 09171656426 Local: 168

49. FINANCIAL SERVICES “Internal Controls (IC) will help us go where we want to go, without any unprecedented surprises along the way. This is our responsibility… I see IC in us” . - SirD

50. "GOOD LUCK IN YOUR ROLE ! WE'RE THRILLED TO HAVE YOU JOIN US!" - SIRD