# Lee & Li Attorney-At-Law Embezzlement Case (Part 2)

Ivan Liu Compliance

To further look into Lee & Li’s case, it is obvious that the root of the problem is the documents regarding all the transactions.

1. 企業當中的重要業務如果只交由一個員工來負責處理，會產生很大的風險，應該盡量交由多人共同辦理。
2. 內部控制本身有許多環節，文件的管理是其不可或缺的核心部分。