09/25/2026
Internal controls don’t have to be complicated.
Sometimes the first question is simply:
Can one person create a vendor, approve the bill, and make the payment?
If the answer is yes, that doesn’t mean fraud is happening.
It does mean the process may depend too heavily on one person, making errors or unauthorized activity harder to detect.
Good controls are about creating visibility, accountability, and appropriate review.
As a CPA and CFE, I’ll be sharing practical ideas around fraud prevention, internal controls, and financial risk that businesses can actually apply.
Start with your own organization:
Who can initiate, approve, and complete a financial transaction — and who reviews their work?
CFE Accounting