Embezzlement Risk Assessment Questionnaire
We have updated this questionnaire and moved it to a new location!
1. Does the suspected employee face severe financial issues?
2. Does the suspected employee appear to be living beyond their means, or have they had an unexplained increase in wealth or spending? Has the suspected employee borrowed money to finance lifestyle or refinance existing debt?
3. Does the suspected employee have substance abuse issues, a gambling addiction or other compulsive behaviors?
4. Does the suspected employee consistently work extra hours when the office is closed or make frequent use of remote computer access?
5. Does the suspected employee exhibit a strong desire to acquire assets? Do they appear to covet your possessions or discuss expensive items that they would like to have?
6. Does the suspected employee appear to be deliberately “sabotaging” the operations or success of the practice?
7. Does the suspected employee limit taking vacation to when the office is closed or come to the office while on vacation?
8. Does the suspected employee insist that their work be “held over” for their return if they are away from the office?
9. Do write-offs and / or “credit adjustments” seem unusually high when compared with the historical pattern?
10. Is your office using an older version of its practice management software than the current version?
11. Does the interval between when bank deposits are made seem unusually high, or is cash held back when other items are deposited (in other words, is it possible that an employee is hoarding cash deposits)?
12. When preparing bank deposits, are the checks ever shown simply as a total (i.e. no detailed listing of every single check with an amount)?
13. Are there an unusually high number of patient complaints / questions about billing and accounting?
14. Is the suspected employee unusually territorial or resistant to change?
15. Does the suspected employee try to isolate you from financial contact with patients?
16. Does the suspected employee unreasonably resist involvement of outside advisors (accountants, practice management consultants etc.) in the practice?
17. Does the suspected employee attempt to control or influence the choice of outside advisors for the practice?
18. Does the suspected employee appear to have an unusually close relationship with someone who sells goods and / or services to the practice (dental supply rep etc.)?
19. Is the suspected employee evasive when discussing financial issues with you?
20. Does the suspected employee seem reluctant to delegate their duties to someone else or to cross-train another employee?
21. Are reports and other financial information provided to you other than on a timely basis?
22. Does the “day end sheet” ever not balance to the daily deposit?
23. Does the suspected employee try to control the vendors / suppliers used by the practice?
24. When considered objectively, is the Practice Owner preoccupied with personal issues or otherwise disengaged from the “business end” of the practice?
25. Does the suspected employee appear to empathize excessively with patients with financial issues (for example giving them payment terms outside what the practice permits)? This may indicate that the employee also has financial issues.
26. Does the suspected employee appear to resent the practice’s success?
27. Have you observed ethical lapses on the part of the suspected staff member? Does the suspected staff member cut corners or bend rules?
28. Does the suspected staff member appear to be an “insurance player” who “works” patients’ insurance to maximize benefits?
29. Does the suspected employee tend to shift blame for errors to others?
30. Does the suspected employee bully or intimidate other staff?
31. Does the amount of cash received by your practice seem unusually low?
32. Is the suspected employee volatile or melodramatic – do they respond aggressively when challenged?
33. Does the suspected employee make “conspicuous displays of honesty”?
34. Does the suspected employee have “self-imposed authority”?
35. Has the behavior / attitude of the suspected employee changed unfavorably since the last questionnaire was completed (or if this is the first questionnaire, within the last 12 months)
36. Do you have any reason to be concerned that is not covered here? Please elaborate.
Maximum 1000 characters allowed
37. Do you wish to make any comments about the questionnaire or your office?
Maximum 800 characters allowed