品質管理系統在工程之運用.pptVIP

CASE 2 — Barings case Lessons from the Barings debacle Careless about the warning signs Lack of segregation of duties between front and back offices. High level of funding requested by Leeson. Unreconciled balance of funds transfer to BFS to meet margin calls. High profitability is relative to high level of risk. The discovery of discrepancies in account by outside auditors. Communications from SIMEX. Market rumors and concerns. On-site examination of Leeson’s account came too late. Management teams have duties to fully understand the plans. CASE 2 — Barings case Lessons from the Barings d