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May 2017


I would like to talk to you about internal controls in this issue. Let’s start with a fundamental question. 

Are human beings good or bad? There are two views and both have been discussed in our history numerous times.

One ethical doctrine is that human nature is fundamentally good. The opposite doctrine is that human nature is fundamentally evil. My view is that human nature is fundamentally good. There is no question about it in my mind. However, I would like to point out one thing. Human beings also make mistakes. In other words, human beings are not perfect. We all know that there is no perfect human being. We have a instinctive need to feed our flesh and a natural desire to protect others.

When there is an opportunity to do something bad without being caught, we have to fight the temptation of doing it. Most of us are not wealthy and more money would definitely improve our lives.  If there is no control in place, someone may make mistakes. There are many stories in the news about fraud.

I believe that the responsibility of management is to eliminate opportunities that may enable mistakes. Therefore, we have to build good internal controls within an organization. Management cares about its employees and therefore, we do not want our employees to make mistakes.

I just want to point out that the ethical doctrine of human nature being fundamentally good does not

contradict at all with a company’s need to build a good internal control system.

Koh Fujimoto
Managing Principal
Ransomware Attack


Ransomware is one of the prime topics in the security world as it relates to the vulnerability of a company’s network or your personal device.  Ransomware encrypts your data and holds it hostage until a ransom is paid.

Ransomware is an old topic in the history of virus and spyware industry.  However, networks, computers and devices are still being hacked.  As a result, many companies have paid ransom because they feel they don't have a choice.

It would not be surprising if ransomware evolves in the next few years. In terms of potential, it can grow into malware, which can disable an entire infrastructure until the ransom is paid. Cybercriminals may soon consider hitting industrial control systems and other critical infrastructures to paralyze not just networks but ecosystems. Another key area that could become a bigger target for cybercriminals are payment systems, as we have already seen hits against hospitals and transportation services.

Working with viruses and different spam types over the years as an IT professional, my recommendation is to... (read more)

CDH Payroll Services - More Than Just Payroll

Lorean Sneed
Payroll is one of the most important tasks a business owner must consider.   Here at CDH, we take that task off your shoulders and give you back the time towards promoting and building your business. With a confusing array of forms, requirements and processes, payroll can become a productivity drain on your back office operations.   We offer solutions to help you manage your payroll so you can have more time to strategically grow your business.

CDH offers two methods of payroll services. The first method is for you to use our platform to process your payroll yourself and the second method is having the team here at CDH enter and process your payroll. Both methods include the assistance of our qualified payroll team.

In addition to payroll, we offer other services.   We can prepare or electronically file your Workers Comp Audits, maintain your Accrual Balances such as Vacation, Sick Days, Personal Days, Commission calculations, and we can also run customized reports to assist with other project needs.

We welcome you to contact us if you are interested in learning more about our services.

CDH has been ranked amongst the Top Regional Leaders by Accounting Today for 2017!  Our mission is to deliver a five-star experience to our clients and our team members.  We thank all of you that trust our hard-working team for this recognition!