Your Embezzlement and Fraud-Proof Office Self-Audit
  How financially secure is your practice? Aspen Consulting Group, Ltd. invites you to take a few quality minutes to answer the following questions. To give you a better overall idea on where your practice stands, use the following gauge to grade yourself. Mark each question as to "Yes" if the task is performed correctly and "No" if there is any question as to the adequate performance of the task. Then, click the button below the questionnaire.
 
CASH:
Yes
No
  Do you use a 3-part, pre-numbered receipt for all Cash Payments?
  Do you use a 3-part, pre-numbered receipt for all Payments by Check and Credit Card?
  Does an Employee, independent from the accounts receivable bookkeeper, open the mail?
  Is the person who posts the daily payments different than the person who prepares the summary list of daily payments?
  Are cash receipts deposited on a daily basis?
  Are cash receipts stored in a secure location?
 
    
ACCOUNTS RECEIVEABLE:
Yes
No
  Is the person who posts the daily payments different than the person who prepares the monthly statements?
  Is the person who handles the adjustments of accounts different than the person who handles the monthly statements?
  Are patient account write-offs approved by a designated individual?
  Are managed care contracts reviewed on a yearly basis?
  Are statements sent monthly to each patient?
  Are statements sent to all insurance patients every month regardless of any outstanding balance?
     
ACCOUNTS PAYABLE:
Yes
No
  Do you have a written list of approved suppliers?
  Is the supplier list updated and verified yearly?
  Are purchase orders used in your practice?
  Is supplier invoice compared to purchase order when bill is paid?
  Are purchase orders compared to the receiving report at payment?
  Are invoices paid from original packing slips?
  Are different individuals responsible for ordering and receiving supplies?
     
PAYROLL:
Yes
No
  Does your practice have a written vacation policy?
  Do you have a designated individual in charge of payroll?
  Do you verify that all payroll checks are issued to current employees ?
  Do you use an outside payroll service?
  Do you review your outside payroll service for appropriate employee compensation?
  Do you review paychecks for both gross and net amounts prior to distribution?
     
GENERAL COMPUTER SECURITY:
Yes
No
  Are passwords used to limit access to financial reports and programs?
  Are passwords used to limit access to specified employees?
  Are passwords confidential, unique, and changed on a timely basis?
  Are levels of financial information password protected?
  Are your daily audit trails verified by you personally?
     
 
 

Aspen Consulting Group, Ltd. is available to assist you in the practical implementation of improvements to your systems of internal control. We are available to aid in the on-going independent monitoring of controls to assist with the safeguarding of your practice assets.

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Aspen Consulting Group, Ltd. 2002.
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Aspen Consulting Group, Ltd.
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11351 Pearl Road   •   Strongsville, Ohio 44136-3331
Office: (440) 238-7033   •   Toll Free: (877) 238-7032   •   Fax: (440) 238-7034