Thursday, August 19, 2010

Some tips in managing audit findings

Basic thing when you find a finding during your audit fieldwork, ask yourself the most important question, why the finding was incurred and what was the root cause of the inadequate control?  Is there a problem with the person who carry out the work due to oversight, simple negligent, incompetence or lack of training, supervision or  management override over the controls?

The best part is how to highlight your findings that will be accepted by management.  During the exit meeting between auditors and the auditees, there should be balance between do the right thing and do thing right.  The 'do the right thing' is that the management may tend to break the procedures because they want to ensure  the operations are smooth.  The 'do thing right' is that the management has to follow the procedures by seeking the next cause of action to ensure the continuation of the operation event they will bend the rules.

The thing that the management wants from the auditors is the value of the finding whether the finding can help them to improve the operations.  Then it comes the crucial of the audit recommendations to get the buy in from the management to concur the recommendation from the auditors.  How to make your finding acceptable by the management?  Draw a line between if the recommendation is not followed, what is the risk and impact that will drop the value of the on-going operations and if management agrees to comply with the recommendation, show the value that will increase due to improvement in efficiency in on-going operations.

Sometimes the findings highlighted by the auditors are hard to understand due to the different audiences.  Audit finding to be given to operational management who involved in the operation may understand your finding very well but what about the big bosses namely the managing director, the chief executive officer, the audit committee members. These high ranking management personnel would only interest to know what is the main issues of the audit findings.  They only want to know the significant audit findings from the whole audit finding present to operational management.  The best part is to level the understanding of the finding between operational management and the bosses is to summarize the audit findings and convert them to audit issues, what are they really want to know is the solutions to improve the control weaknesses.

What I had learnt from my present work is that how to deal with your bosses.  The most important is when they call you for any query on management issues, audit reports, clarification on financial data and information, you need to understand the key words and what are their expectations.  The best is if you can give them a solution of the query made.  They want to know the solution and they do not want to know what cause the problem.  If you are just saying that of your findings, the situation has deteriorated and this will make them unhappy and feel unpleasant with the findings.  To bring them to the satisfactory comfort zone, highlight the solution that will make them feel secure and assurance that the problem they want the auditors to highlight are being remedy by the operational management.

Last and not least is that the information that the internal auditors reported to the bosses must be accurate and reliable at all angle.  This is the basic thing that the bosses want from the auditors and they can sleep well throughout the night.

Sunday, July 18, 2010

Fuel price increase by 5 sen, what will impact to our life?

Thursday, 15 July 2010, I went to fill up petrol at Petronas I was surprised to note that the fuel price has increased by 5 sen from RM1.80 per liter to RM1.85 per liter.  So, I loaded 40 liters into the tank and I paid additional RM2.  So it means that it will cost me extra RM10 per month for the fuel.  Then, I read newspaper which I had neglected for last couple days because busy with my work, I surprised to find out that the prices of sugar and LPG gas have also increased.  The highest is the sugar price where it increased by 25 sen from RM1.65 per kilo to RM1.90 per kilo.

The current subsidy to cover the different between world market price and the selling price of the commodity is not benefit to certain community.  The poor people would not get the benefit because they only own a motorcycle or a bicycle especially to those who lives in urban areas as compared to wealthy people who owns more than 2 vehicles, as per said by one of the ministers.  In addition, he said that by increase these prices, the government can save billions and can use these money to help the poor people.

It cannot make sense because if you are saying that by increase the fuel price, you can save money, definitely the money you save from the hike in fuel price can subsidize the subsidy for the sugar.  So it will go back to the purpose to help the 'rakyat'.   I still cannot get it,  I think maybe the rich people consume more sugar than the poor people.  By the way, sugar is used by everybody in their daily life.

The truth is that these manufacturers of sugar do not have this 'social responsibility' to the 'rakyat' because they are willing to sell all their stocks to international market because they can make more profit as compare to sell the sugar in the local market.  If they sell overseas, they do not need to pack and transport the sugar to wholesalers and retailers, they only dump tans of sugar inside the containers and ship them out to the oversea buyers.   Why the authority bodies do not realize this?  Do they not aware that the oversea buyers are willing to buy the sugar from our local manufacturers because the price is very very cheap.

I learnt the economy subject during my university time, I am a little bit aware of the price fluctuation based on demand and supply, price tax is bore by consumers and more and more.

There was a study made by ministry that the price of sugar increase will impact very little to price of drinks such as teh tarik, nescape tarik, kopi tarik and etc.   The move is also to promote a healthy life by reducing the sugar intake.  The Health Minister claimed that Malaysia has the highest diabetic people in the world as compare to United States.  Malaysia records a 14% as the USA is 7%.   USA has a population of 370 million so it means that the total diabetic people of USA is 26 million.  Meanwhile, Malaysia has  27 million people and the diabetic people is 3.78 million.   What are you talking about? Talk rubbish...

Sugar is not the only thing that can increase the sugar level in your blood.  Other things also like our local fruit such as rambutan, durian and rice, and many more and I am not a qualified doctor but my mother is a diabetic patient.  She did not take care her food consumption and work hard to raise 7 children and forget to do exercise, because of what?  Price always increase over the years and my mother has to put extra energy to work hard.  Pity on her when she scarify her daily life just to ensure that we can eat and she forget to exercise.  So, please do not talk rubbish to fool the 'rakyat'.

I am not taking side to political party or to anybody, I am just one of the citizen in Malaysia who loves my country very much and I hate people who do not honest in their attention and have a lot of agenda when doing thing or making some decisions and later give a stupid excuses.

We know that Hari Raya Puasa is next to the corner and people will consume these two commodities a lot, i.e. fuel and sugar.  Fuel will be heavily used by us to 'balik kampung' and sugar is to make 'kuih raya'.  Who will be burdened the most, "orang melayu" and since I am one of the 'orang melayu', I feel that I has been robbed daylight and has been back stabbed.

Last but not least, I pray to Allah swt that if you're really said that your moves is really to help the poor people and to make sure that Malaysia will not bankrupt, Allah swt would give you the blessing but if other way around, I pray to Allah swt to put curse on you, your family and your generation to suffer as Allah swt promises that all "Munafik" will go to hell.

Kenduri Tahlil di Kota, Rembau

Hari Sabtu lepas, aku sefamily balik ke kampung ibu ku di Kota, Rembau.  Ini adalah kampung sebelah ibu ku. Emak dilahir dan dibesarkan disitu.  Banyak memory semasa kecil ku disitu.  Dahulu semasa balik ke kampung, Wan, panggillan nenek untuk orang negori dan Pak utih, abang kepada ibuku selalu menyediakan buah-buahan kampung seperti rambutan, mata kucing, langsat di ajung rumah untuk di jamu ketika kedatangan kami. Bila hari petang kami dibawa ke hulu sawah padi kerana ada sungai di situ, kami bermandi manda dengan gembiranya walaupun banyak pacat mengigit kaki kami.

Setelah Wan dan Pak utih meninggal, rumah kampung itu terbiar hampir 15 tahun hinggalah akhir tahun lalu ibuku memutuskan untuk  membaiki rumah itu semula untuk dia pulang menjengok sekali sekala.Sabtu lalu ibuku mengadakan majlis tahlil dan doa selamat dengan menjemput orang surau, saudara mara terdekat dan jiran tertangga untuk bersama sama meraikannya.  Orang surau yang datang hanyalah beberapa kerat sahaja iaitu 6 orang termasuk tok imam, semua sudah lanjut umur, mana pergi semua anak-anak muda?  Aku rasa lama kelamaan, generasi kehidupan kampung mungkin leyap.

Kenduri tahlil disambut meriah dengan kehadiran sanak saudara, semua sanak saudara datang membantu memasak hidangan orang negori, masak ayam lemak cili api, ayam goreng, sayur kobis masak lemak, kacang panjang goreng dengan hati dan pedal ayam, sambal udang petai dan rendang ayam pencen pemberian saudara sepupu.  Seronok dapat berkumpul dan melihat gelagat orang tua bila depa memberi arahan dengan slang negori, sampaikan ada setengah slang tu aku sendiri pun tak faham. Kami memasak menggunakan kayu api, asap yang banyaksehingga memedihkan mata tapi amat menyeronokan.

Amat terkilan di hati bila3 ipar lelaki, seorang adik ipar perempuan beserta adik perempuan dan adik lelaki tak dapat bersamam sama meraikan majlis ini kerana ada urusan lain yang lebih penting bagi mereka. Tidak termasuk abang sulung ku, yang sememangkan aku faham masaalahnya kerana dia tak mempunyai kenderaan. Tetapi yang menjadi muskil dan terkilannya aku terhadap sikap ipar dan kedua adik ku kerana mereka tidak dapat meluangkan masa emas mereka walau pun untuk sehari untuk datang ke majlis ini.  Rasanya bukannya susah sangat kot masing masing menetap di KL dan Ipoh dan mereka perlu faham kenduri ini bukan disambut hari-hari, setahun tak sekali.  Kadang-kadang kita perlu tahu bagaimana untuk ambil hati keluarga mertua, kita bukan sahaja berkahwin dengan anak mereka tetapi kita berkahwin dengan seluruh keluarga mereka.

Nak kata berkedudukan atau berjawatan tinggi atau lebih senang orang kata somebody ke atau VIP ke, aku tak lah kisah sangat tapi  rasa rasa mereka nie cuma orang biasa biasa aje. Macam aku, abang ku di Seremban, wife dia, walaupun kami berkerja, kami masih lagi boleh meluangkan masa untuk membantu ibubapa kami.  Bukan sahaja ibubapa kami tetapi juga keluarga mertua pun sama, bila ada kenduri atau majlis, kami akan datang dan membantu dan memeriahkan majlis.  Bukannya lama cuma satu hari, tak sampai 24 jam.  Aku sampai di kampung pukul 8.30 pagi, masak dan kenduri bermula pukul 12.00 tengahari dan berkemas sampai lah petang.  Malam pukul 9 kami balik.  Itu sahaja bukannya lama sangat.  Lagi ramai yang membantu menghulurkan kederat, lagi bertambah ringan sikit kerja. Bukan senang nak berkumpul satu keluarga.  Kedua orang tua sudah makin tua dan dimamah usia. Jika orang tua kita yang masih hidup pun susah untuk kita memcuri masa untuk berkumpul bersama,  bayangkan bila mereka tiada.

Aku ingat pesan mertua ku bahawa orang tak pandang wang ringgit, pangkat atau sebagainya.  Budi bahasa dan menghormati orang tua adalah yang paling penting sekali.  Mungkin kampung ibu ku ini kampung antik, biasalah rumah kampung, kotor, bau tahi kambing, ayam, tandas kat luar, berlecak dan sebagainya.  Rasa geli nak balik kampung. Untuk adik aku, pandai pandailah membimbing isteri dah berpada padalah ikut telunjuk isteri...

Satu pesanan untuk ipar yang baru menjadi menantu keluarga kami, cuba tunjukkan sikit sifat membantu dan cuba ambil hati orang tua kami.  Tolong datang bantu apa yang patut, alasan bekerja aku faham tapi kalau dah hari Sabtu pun tak boleh datang, kira tak tahu nak letak brain tu kat mana? 

Aku minta maaf lah jika ada ayat di atas terkena pada sesiapa atau menyinggung perasaan sesiapa.  Orang kata sapa makan cili, dia yang akan terasa pedas nya.  Aku cuma minta luangkan sedikit masa semasa orang tua kita masih hidup tak kira orang tua kita sendiri atau mertua.  Bila kita dah akad nikah, ke empat-empat orang tua ni adalah ibu bapa kita.  Fikirkan.

Monday, May 17, 2010

Ex-Vocational Students Gathering 9 Mei 2010

Almost 22 years ago, I finished my study at Sek. Men. Vokasional Setapak. There was a lot of memories at the school. This was because at that time, you were reaching a stage of personal learning and conflict. You leart how to tackle a girl or boy and to find a partner so called 'mak we' or 'pak we'. You got a fight with your friends. Tried to keep your hair long and so on. Not to talk about a negative behaviour but nothing to be proud of.

Our gathering was organised by our old school mates, En Shahrunnizam and Pn Siti Sahza and other committee members. The best part was that they were able to get the support by the Head Master, En Zainuddin to allow us to use the dining hall to organise our gathering.

I was surprise that the organiser managed to invite two former Vocal students namely Ybhg Datuk Ir Baharuddin Nordin and Ybhg Dato' Mohamad Satim Diman under batch 1974 and 1972 respectively. The former Datuk is the CEO of his our college known as Lincoln College and the latter Dato' was the ADUN of Sri Serdang, Selangor. I managed to talk to Ybhg Datuk Ir Baharuddin who told me that he had further his study in UK. Surprise me where I noticed even you are graduating from Vocasional School, you still can manage yourself to be success in life and work.

What I can remember was that when my parents decided to place me in Vocal School, I hesistated to enter Vocal School since I got aggregate 12 in my SRP. My parents insisted me to join since my bahasa result was pretty bad. They were thinking if I got specility in certain field, it will help me in my academic result in SPM.

Year 1987 was the first year Sek Men Vocal instructed a SPMV from SPVM, the different was that SPMV followed the SPM standards and SPVM used lower standard from SPM. Normally, the perception by public when your children amitted to Sek Men Vocal, your children obtained a bad result from SRP papers.

Finally I agreed with my parent's proposal to join Sek Men Vocal and my SPMV result was ok and it managed me to persuit my study in ITM and later further my study in USA. That it is called the parent's blessing was the most important factor to you as their children to success in your life.

The gathering managed to get about 100 former students from 1972 until 2009. Even the number was below the target but the gathering is the beginning of a new Alumni of Ex Vocal Association. A new president, vice-president and other committee members were nominated.

I managed to meet, talk and joke with my former class mate, I was surprise some of them were very successful. Some of them are Company Director, Managing Director and some was silent about their career and some is married to a succesful businesss man who managed to do F1 project in Dubai.

I was very happy with the gathering and I hope there will be more activities organised by the newly appointed members of Alumni Ex Vocal Association.

Tuesday, April 27, 2010

Dadah is our no 1 enemy

Saturday night after I went back from Ika’s wedding, I watched a tele-movie produced by Mawi called “Jiwa Kacau”. The story is about a village teenager who involved in drug addiction. He had been sent to the drug rehabilitation center. He went back to his home after the finish his treatment. He faced difficulty with the public especially with the village community who treat him as a worthless person (sampah masyarakat). There were two scumbags who always try their luck to persuade the teenager to take the drug but to no avail. Finally they success when the teenager found out that his former girlfriend will getting marry with his old best friend who actually a drug dealer. And so on…. If you want to know the ending, please watch and I can tell you, it is the best tele-movie by Mawi. For the info, I’m not a Mawi fan.

The morale of the story is that:

a. Society must give second chance to ex-drug addicts to improve themselves in getting job, friends, accept them to do community event and their personal interests and needs such as getting married and to build a family.

b. Society must not target ex-drug addict as a main culprit if something amiss happened in the neighborhood. Do not jump the gun by blaming them without any proof.

c. We can see when the drug addicts can be violent when they are in the stage of addiction. When they want the drug, they must have money, once they do not have money, they can act beyond from a normal person to get what they want. There is why too many violent cases in the news paper and tv. Last week I watched a TV news where it showed a real event caught in CCTV where this ‘mat rempit’ who I believe is a drug addict, climbed up the iron gate to rob a lady who earlier climbed the iron gate to seek protection. She thought when she went to the other side of the gate hoping that the gate will protect her from the assailant. She underestimated the will of this attacker because they really want to rob her to get the valuable item from her to drug.

d. A ruining of value and attitude toward your parents especially to your mother. Once a drug addict at the stage of addiction, he lost his values up to the motion that he will disgrace his mother by shoving her because in his mind, he just want to get the money from the father’s wallet. Do not ever, ever do that to your mother at any cause. Just bear in mind, “Syurga di bawah tapak kaki ibu…”

e. Actually, the main culprit is the drug dealers. They are the reason of all our Malay children end up at Pusat Serenti “Drug Rehabilitation Center”. They are greedy to find easy wealth by destroying other people life. When a person is a drug addict, the problem and the pressure are not on this person alone. It will impact on the family members, i.e. spouse, parents, relatives, brother, sisters and closed friends who will joinly feel the pain or pressure.

Recently there was a big publicity where an artist was caught by police because of his drug activity. Police charged him as a drug dealer based on the evidences such as drug laboratory, pen-drive full with information how to make drug and other more proof. Then came later his mother begging that his son is innocent and so much drama. His mother should know that because of her son, there were many people who suffered of their loved ones who have been addicted with drug.  The worst ones is the family members, the mothers, fathers, wives, husbands and children who cry every minutes in their life to watch their loved ones have been damaged with drug. The drug that his son has produced and distributed. Because his ‘genius’ son was damn to smart to make the drug by his own to make a quick buck. Can you believe that his son drove a Porsche, stayed at Penthouse Condo and got beautiful chick.

f. People who love you can destroy you when come to the extent that he or she no more longer loves you. You want to be good because of he or she but when things not turn the ways it should be, you become the opposite of good, destroying yourself because he or she turn down your love. My advice is that, just loves Allah swt.

I think that is all for me this week. Got a good time with my wife watching Kelly Clarkson’s concert at Bukit Jalil last night. Will tell the experience and insert photo in the next posting.

Saturday, April 17, 2010

Infanticidal Era In Malaysia Equal To Jahilliah Era?

It was never to late to do better in your life especially when you are totally disgrace about a lot of thing happening around you. They were a lot of thing annoying you at the beginning of your early day until you close your eyes to sleep, when you switch off your “PC”.

Let me tell you about one thing that everybody is so angry lately on the news that touching our heart… toss away a new born baby to the death. How can someone has this hard cold heart to do this sin. Do they not realize that this infant has the right to live and has a future even their status is born without web lock. Give them a chance to leave or give them away properly to the agency that is willing to accept this child. Do kill them and please has the pity and compassion to them since they have not done anything to hurt you.

Are this infant is belong to be throw away as trash. I curse who had done this sin and hope that Allah swt will put you in the lowest ground of hell so that you can know that what you have done is totally inhuman. Let the flames of ‘api neraka’ burn your face, hand, body and all your skin away. Let you feel how ‘evil’ you are when you kill your own baby.

Sometimes I understand that you had to toss away the baby because you do not want other people to know that you are pregnant accidently through your adultery with your boyfriend but it does not give you the right to kill the baby. That is why Allah swt seriously says in Al Quran that please do not commit ‘zina’.

Sometimes for couples who have been married so many year without children are begging and praying and doing a lot of treatments either spiritual or medication, they strive hard to get a child and there is a few foundationa that help them who especially do not have any child and poor financial. The treatments like IVF, IUI are so expensive. Why some couples who really wants child cannot get one but for those who do not want can get one? It is not fair but has to accept it.

There was another issue where people can beat their children to death. How could you as a man or woman that so powerful to abuse your own flesh blood to death or even the child is not yours, but by committing to marry to the mother of the child, you have to be the protector of the family. Sometimes as a parent, we need to beat our children just to remind them that they have done serious wrongdoing. But to beat, not to hit on their face or to break their bones but just to spank them and then tell them that you spanked them because you want them to be good and do not repeat the same mistake again. But do not do it regularly because the spanking will be nothing to them, do it when it necessary and it will totally scare them off.

Last but not least, I pray everyday to Allah swt to make our world peaceful and harmony. For those who have accidently pregnant and have the mind to toss away your baby, please think again and please inform the right agency that will help you. Please seek help and do not waste your life by committing another sin. For those who abuse a child, hope that the police beat you up in the cell and later when they send you to prison, I hope that the other inmates will beat you up until you pee in you pants.

Al-Fatihah to these unfortunate newborn babies and to Syafia Humairah Sahari and others. Hope to these children a peace of their afterlife, K. Harvesvarra and Jamine Lee.

Tuesday, March 23, 2010

2010 start with a busy schedule....

Year 2010, it is a busy year for me.... 

January 2010

- work trip to Sabah- got a case and need to investigate.  It was a professional decision call to decide what is right and what is wrong.  Something it took a lot of guts to make a wise decision for the company even it seems very cruel.  I cannot sleep 3 nights for the decision I made.
- holiday trip to Shanghai, China for 5 days and 4 nights.  Bring along the whole family....beautiful place, nice trip, very cold and windy.  Will insert photo later....  (facebook:  Jarienam)

February 2010

- assisted as Assessor during career development of internal staff... it a waste of company's money coz 3 days is not sufficient to assess the staff and during the 3 days training, noted the speakers do a lot of talking instead of the staff, how to assess their communication, interation, thinking and creativity skills.  Wonder who made this decision??
- attended job interview - head hunter.  Surprise got the job.... better offer and better salary.  Went to see boss and tender resignation.  Feel sad to leave the company.
- went back to kampung, Kota, Negeri Sembilan. My mother has a diabetes and I noticed she did not control her food intake.  She always complained that her body sometimes got muscle pains and my father has to massage to releave the pains. I observed that my mother has the thought that if she took the diabetes pills everyday (insulin) and she can eat as a normal person.  It is wrong and I should sit down and advise my mother gentlely and nicely.
- work trip to Melaka - got case and need to investigate.  Previous finding made by other unit did not tackle the historical events of the case as a result, wrong decision made.

March 2010

- trip to Cherating for a holiday, nice beach and spent a lot of time at swimming pool...will insert photo and our holiday experience on the next posting...
- got car accidents twice..... cost me RM900.  Will tell you in details in the next posting...
- to do some property investment in Alam Impian, Shah Alam under I&P.  Target in 3 years, can make some profit.
- acted as a mediator to a new crisis in a family.  how nice people can spend a lot of money by borrowing without thinking that it will crash your future life.  Earn less and spend more...???

April 2010
- new job......... ???

Monday, March 1, 2010

Maulidur Rasul

On 26 Feb 2010, it was a Nabi Muhammad's saw Birthday (12 Rabiulawal). I went to mosque for Subuh pray and sit down a while for a 'ceramah' about Nabi Muhammad saw. I was surprise that after all these years, I know Nabi Muhammad saw was born on 12 Rabiulawal, Monday. It was not incurred to me that Nabi Muhammad saw was 'wafat' on the same date, i.e. 12 Rabiulawal on Monday, 63 years later.

There were a few advices point out by the 'Ustaz'...

a. We are now approaching 'Hari Kiamat' where now people are living in 'Jahilliah' era. Kill new born infants, adultery, bribery, and a lot of children without wedlock.

b. 'Ulamak' did not want to advise or remind the leaders on the right things and the wrong things. 'Meng-halalkan' on things that "Haram".  Some "UIamak" raised a doubleness whether we as a muslim should celebrate the Maulidur Rasul.  The Ustaz said that we should celebrate the Maulidur Rasul by trying to committed ourselves to be a good muslim, and honour the day by praying, giving 'ceramah agama', donating to the poors and needs and many more that within the rules of Islam.

c. As a muslim, we should celebrate the birthday of ourselves, our spouse and our children in accordance to the date of Islamic calendar.

d. Last but not least is to remind ourselves to be a good muslim and oblige with Islamic rules as per last 'Khutbah" by Nabi Muhammand saw....

"Wahai manusia, dengarlah bersungguh-sungguh kata-kataku ini, sembahlah Allah, dirikanlah solat lima waktu, berpuasalah di bulan Ramadhan, dan tunaikanlah zakat dari harta kekayaan kamu. Kerjakanlah ibadah haji sekiranya kamu mampu. Ketahuilah bahawa setiap Muslim adalah saudara kepada Muslim yang lain. Kamu semua adalah sama; tidak seorang pun yang lebih mulia dari yang lainnya kecuali dalam Taqwa dan beramal saleh.

"Ingatlah, bahawa kamu akan menghadap Allah pada suatu hari untuk dipertanggungjawabkan diatas segala apa yang telah kamu kerjakan. Oleh itu, awasilah agar jangan sekali-kali kamu terkeluar dari landasan kebenaran selepas ketiadaanku.

"Wahai manusia, tidak ada lagi Nabi atau Rasul yang akan datang selepasku dan tidak akan lahir agama baru. Oleh itu wahai manusia, nilailah dengan betul dan fahamilah kata-kataku yang telah aku sampaikan kepada kamu. Sesungguhnya aku tinggalkan kepada kamu dua perkara, yang sekiranya kamu berpegang teguh dan mengikuti kedua-duanya, nescaya kamu tidak akan tersesat selama-lamanya. Itulah Al-Qur'an dan Sunnahku.

"Hendaklah orang-orang yang mendengar ucapanku, menyampaikan pula kepada orang lain. Semoga yang terakhir lebih memahami kata-kataku dari mereka yang terus mendengar dariku. Saksikanlah Ya Allah, bahawasanya telah aku sampaikan risalah-Mu kepada hamba-hamba-Mu."

Just to recall our purpose to be a good muslim.  Selawat ke atas junjungan Nabi Muhammad saw.

Thursday, January 7, 2010

Nice Seafood in Tawau

After work, we straight went back to Hotel.  Tonight, Himran and I went to Kam Ling Seafood Restaurant located at the Sabindo open air foodstalls. The owner and main chef Wong Ying Kit has been in the business for more than 20 years. Patrons can select the sea food fresh from the tank. Ikan kerapu, crab, lobster, prawn, sabak, chicken sea and many more.

That night we plan to eat lobster. At first the waitress pick a middle size lobster and weigh it. RM15 per kilo, after she weighed the lobster, damn it cost RM180, both Himran and I looked at each other, smiling in shock. Wow! I think in KL, it will cost more than that and Himran confirmed that it is true. Then, we asked the waitress to pick the smaller one and this time the price meet our wallet. Then Himran took Ikan kerapu and cook in their special asam masam with asam boi and the lobster is butter fry. We also ordered vegi called 'taimeeyuu'.

We waited not that long about 15 minutes. Once the dishes came, we ate and tasted the lobster fried butter, kerapu asam boi and taimeeyuu. Wow! Delicious and fingers licking good! We both were very satisfied. I strongly recommend that if you come to Tawau, do not forget to have your dinner here...