The course that I did in ICISA ( Internationa Center for Information System and Accounting)at NOIDA was an eye opener. I made many cartoons during the course on lessons and every day discussions in the class.Now the problems between the units and the audit people are well documented. It's an everyday situation. But as things stand today they speak 'French' when we speak 'Hebrew'. Officially an IFA is just an advisor while the power to take the final decision lies with the CFA, or so we think. We got the answer in a selective use of words which no one believed was attributable to bad English in spite of the credentials of the 'Faculty' for the same. The question was that what does the CFA do when the IFA fails to understand the logic behind certain expenditure. The answer was, and I quote "The IFA should overrule him because the IFA,is just an advisor. If the CFA has the AUDACITY he can overrule him" The Cartoon above represents that lesson. Pl remember the lesson, overrule him if you have the 'Audacity'.
