Stop Theft (Continued) Monitor cash receipts and deposits independently of employees recording them. Have someone not involved in making deposits or recording accounts receivable open the mail, count money received and report totals to the owner-manager or other official who compares the reported amount to the amount deposited. Reconcile accounts receivable and accounts payable monthly. Have the owner, manager or nonprofit audit committee member review and clear all exceptions. Check out first-time vendors. Someone independent of buying and payment processing should review all entries for new suppliers. That person should call to verify the supplier's name, address and federal tax identification number. Restrict authorization and access to finances.  Ensure that only appropriate employees can make transactions or have access to assets, documents and records. Password-protect computer files and set dollar limits on check authorization. Other safeguards include dual custody of cash receipts or cash on hand and ensuring cash and financial documents are secure. Make employees take vacations. Especially require personnel in accounting, human resources and cash handling functions to take one or two weeks off each year, preferably at the end of an accounting cycle. Cross-train employees so that someone else can do their job- and double-check their work-during the vacation. Watch for red flags in employee behavior. They can include substance abuse, gambling, change in lifestyle, extramarital affairs, living beyond one's means, possessiveness of work, high personal debts, high medical bills, peer pressures or simply dissatisfaction with work