FSS discovered that a clerk was making personal credit card payments through transactions masked as legitimate expenses within the medical practice’s check register. A review and reconciliation of the canceled checks on the bank statement would have revealed that the payee listed in the check regis...
Also, look for evidence inconsistent with the lifestyle. In the case of a deceased, are credit card bills being paid, when the deceased did not use a credit card or exceed amounts usually charged? If a high-level review of the bank statements identifies red flags after the date of death...