Embezzlement 101

This is not a course in how to get rich by embezzlingrecorded on your bank statement. I know you might
funds from the company your work for but a group ofleave the actual reconciliations to your bookkeeper but
suggestions on how to protect your company fromyou should give the statements a once over yourself.
this heinous crime.You will also want to check the dates, amounts and
Embezzlement is defined as theft of money orsignature on all the checks because the automated
property from a business by someone who hassystems the banks now use do not always catch
custody of the funds or property. Often embezzlersunsigned checks, old dates and mismatched amounts.
are the people you would least suspect. After all youOnly you should have the responsibility of signing
wouldn't put your money into the hands of someonechecks. If you are signing all the checks you will have
you didn't trust now would you? So don't get fooled bythe opportunity to spot errors and possibly outright
an innocent looking face. Of course not everyone youthefts.
meet who comes across as trustworthy is a crook inCompany credit cards should be used judiciously and
disguise. But by putting into place a few simplestatements should be checked by you when they
procedures you can protect your company.arrive each month. If you cannot identify a charge then
First of all whether you are just starting in yourinvestigate it with the company holding the card. Often
business or been in business for awhile, educatethe problem is cleared up quickly and you realize after
yourself in the basics of bookkeeping. You should betalking with them it is a legitimate charge. But better
familiar with the terms used and their definitions as wellsafe than sorry.
as the proper flow of paperwork.Payroll checks can be especially problematic even
Secondly know how to read your financial statements.when processed by an outside payroll service. After
Understanding the types of accounts and how theyall, who is calling in the payroll? Not you the business
increase or decrease as transactions are posted willowner I bet. Check out your payroll reports before the
help you see when things just don't look right - achecks are given out. Know your employees pay
possible sign that someone is dipping into your fundsrates. Verify that vacation, sick and other paid days
for their own benefit. You should at the very leastoff are correctly handled.
have a realistic "guesstimate" of how much you areOnly on your authority should an employee expense
spending for the different expenses your companyreimbursement or loan be issued. Make this a hard and
incurs. If you are seeing higher than expectedfast rule.
expenses on your financial statements, than you mightThere are many, many hard working and very honest
have a problem that needs to be investigated. If youbookkeepers but a few have unfortunately given
do not review your Balance Sheet and Incomethese good people a black eye. By being vigilant you
Statement each and every month you might missare not only protecting your company but you are
these important clues.verifying that the bookkeeper you employ is in fact the
Review your bank statements every month checkingtrustworthy person you already believe them to be -
for checks or charges that do not make sense to you.and for all you great bookkeepers this is protection for
If you are making deposits made up of cash and notyou as well. You cannot be accused of misuse of
preparing and making the deposits yourself (which Ifunds if you don't sign checks, use credit cards and
highly recommend) than also verify the depositsauthorize payments.