| 1. |
|
Has
your bookkeeper asked for signature authority on your
checks? |
| 2. |
|
Does
your bookkeeper's lifestyle seem inconsistent with their
earnings? |
| 3. |
|
Does
your bookkeeper frequently take records home to work on or
work in the office when no one is around? (Fraudulent
activities are more easily accomplished when no one else
is around.) |
| 4. |
|
Does
your bookkeeper refuse to go on vacation? |
| 5. |
|
Does
your bookkeeper seem to resent or get defensive when you
or your CPA asks questions? |
| 6. |
|
Does
your bookkeeper have access to your credit card
information and receive mail-order packages at work? |
| 7. |
|
Are
your accounting records in a mess? |
| 8. |
|
Do
you receive frequent tax delinquency notices that the
bookkeeper explains away as government error? |
| 9. |
|
Does
your bookkeeper insists that he or she handle activities
for which other departments are normally responsible:
including picking up the daily mail (for fear that
something could arrive that would tip-off management),
acting as the sole go-between with the company's financial
contacts (banks, auditors, creditors, etc.) and working
with police when items or money are found missing. |
| 10. |
|
Does
your bookkeeper continually misfile important items such
as payroll receipts, deposit records, supplier
correspondence and estimates? |
| 11. |
|
Deposits
frequently seem too small. Owners should always carefully
monitor income and deposits, comparing sales receipts
against actual amounts put into the bank? |
| 12. |
|
Does
your bookkeeper show signs of a drinking, drug, or
gambling problem or family financial problems? |
| 13. |
|
Has
your bookkeeper suggested replacing or getting rid of the
outside accounting firm, saying they can handle the duties
of the independent accountant and "save the company
the added expense?” |