Internal controls include adequate separation of accounting functions and appropriate checks and balances.  They should be designed to prevent money in the form of cash, inventory, receivables and equipment from misappropriation through fraud or theft.  Fraud and theft do occur and the majority of victims are violated by employees and friends they trusted.    Unfortunately, we have had clients experience business failure due to employee fraud and theft and we don't want to see our client's go through the emotional and financial pain associated with these types of situations.  Having strong, functional internal controls is one of the best strategies a business can use to prevent becoming a victim of fraud and theft.  We can assist by providing formal evaluation of your control environment and recommending improvements.  This service is in addition to our general accounting and tax services.  The principals will be glad to discuss costs and evaluation procedures.  Contact us here if you would like more information.