the
and in the light of failure of everyone else to
detect them, including M Lister, I submit that there
is
no sufficient ground for
that with
alleging
Vigilance I could have
Detected them.
With
regard to the other
25.
by the
regarding allegations made
Commission
I do not admit as
stated
in paragraph 2 that balancing the books is the only check. I should say
that its value as a check depended upon circumstances, and that if
done by the clerk who is desirous of defrauding would have been the case in the instance of the Rent Roll, it's value would
be rather problematical.
To make it
right to be accompanied with
an independent examination,
And
as such
only
do I
Consider
that it would be
Valuable
As
check.
that I did
26. I entirely deny Audit with
not furnish the Audit with
books and I
the necessary
certainly furnished them with all that they required
do not admit that I did not see that no
rent were
arrears
being allowed
accumulate
my
to
and I state...
evidence that I constantly
the books for the
examined
special purpose of guarding
against this contingency
Further I did not accept
Alves's excuse that he has too much work, and
expressly state in
my
evidence
that I