Prosperident's Embezzlement Risk Assessment Questionnaire
1. Is this person still working for the practice?
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?  Does the suspected employee appear to resent the practice’s success?
7. Does the suspected employee limit taking vacation to when the office is closed or come to the office while on vacation? Or does the suspected employee insist that their work be “held over” for their return if they are away from the office?
8. Do write-offs or “credit adjustments” seem unusually high when compared with the historical pattern? Does the amount of cash received by your practice seem unusually low?
9. Are there delays in sending statements to patients, or are statements sent out sporadically, or not at all?
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 on the bank deposit slip simply as a total (i.e. no detailed listing of every single check with an amount)?
13. Is there an unusually high number of patient complaints or 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 increased involvement of outside advisors (practice management consultants, software trainer, accountant, etc.) in the practice?
17. Does the suspected employee attempt to control or influence the choice of outside advisors for the practice or does the suspected employee appear to have an unusually close relationship with someone who sells goods or services to the practice (dental supply rep etc.)?
18. Is the suspected employee evasive when discussing financial issues with you?  Do you detect a lack of transparency from this employee?
19. Does the suspected employee seem reluctant to delegate their duties to someone else or to cross-train another employee?
20. Are reports and other financial information provided to you on a timely basis?
21. When considered objectively, is the Practice Owner preoccupied with personal issues or otherwise disengaged from the “business end” of the practice?
22. Does the suspected employee appear to empathize excessively with patients with financial issues (for example giving them payment terms outside what the practice permits)?
23. Have you observed ethical lapses on the part of the suspected staff member? Does the suspected staff member appear to be an “insurance player” who “works” patients’ insurance to maximize benefits?
24. Does the suspected employee tend to shift blame for errors to others? Does the suspected employee bully or intimidate other staff?
25. Is the suspected employee volatile or melodramatic – do they respond aggressively when challenged?
26. Does the suspected employee make “conspicuous displays of honesty” where they specifically tell you or show how honest they are?
27. Does the suspected employee have “self-imposed authority” beyond what you have given them?  Do they view the practice or patients as "theirs"?

Has the behavior or attitude of the suspected employee changed unfavorably since the last questionnaire was completed (or if this is the first questionnaire, within the last 18 months)?


Has the number of items on your insurance aging report grown over time or, has there been an increase in accounts affected by insurance "timely filing "deadlines?  In other words, have insurance claims been denied because they have been filed too late?

30. If "closing the month-end" in your practice management software is something that is part of this employee's job (or is something that should be done by this employee) do you confirm that months are actually being closed?
31. Do your staff perform a daily balancing activity where bank deposit is compared with practice management software?
32. At least twice per week, you verify the amount deposited against the “daysheet” from practice management software?
33. Does each user of your practice management software have a unique user ID?
34. Are you confident that no staff member has your password for your practice management software?
35. Do you know how to print a daysheet and receivables report in your practice management software?
36. Is treatment entered into practice management software in the operatory where it is performed or by a front-desk person?
37. Do you have any reason to be concerned that is not covered here? Please elaborate.
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