Recent Articles

Separation of Duties

Separation of duties is the number one tool endorsed by American Institute of Certified Public Accountants, the governing body of CPA’s. The key to this function is that the staff members receiving or managing the collection of money does not get involved in the disbursement of money.

Effective Internal Controls for Cash


All businesses should have internal controls to deter fraud, detect theft, and preserve assets.  Of all the assets, cash is the easiest to misappropriate.  Effective internal controls for cash prevent the proverbial hand in the cookie jar.   So [...]