Orthotown January/February 2018 - 49

2. Preserve records
as evidence.
If an employee has been brazen
enough to steal money from you and
your team while looking you in the eyes
with a smiling face, to what lengths
would the employee be willing to go
to avoid being exposed?
After one victim of embezzlement
unceremoniously confronted the thief
about his suspicions, the suspect went
straight into her office and erased the
entire practice database before storming
out of the building. The database
couldn't be restored, because guess
who was in charge of performing the
backups? You guessed it-the thief,
who had intentionally neglected to
secure the database records as part of
her exit strategy if she were caught.
Most embezzlement involves the use
of practice management software for
the execution of a scheme. Personally
perform a database backup, and remove
the backup medium from the premises.
If your practice management software is
cloud-based, contact the manufacturer
to inquire about the data restoration
process in the likelihood data is lost.
Records are crucial to the eventual
outcome of an investigation. Generate
an "audit transaction log" report from
your practice management system. The
transaction log is a computerized record
of every single fi nancial transaction
that occurred in the software. If your
practice management system doesn't
offer a financial transaction log, generate
the adjustments and deleted payments
reports. Generating these reports for
a 12-month time period will have
chronicled thousands of transactions,
so the reports will need to be saved in
a digital format (Excel, if possible) and

To believe you're immune
to embezzlement is to
believe that you can control
the thoughts, motivation
and rationalization of
another human.

placed in a secure folder on your
computer, with restricted
access.
Ensure historical daily
close reports and day sheets
are secure, because they
may contain valuable evidence that can't be retrieved
by regenerating documents via the
practice management system at the
current date. Locate and secure any
payment receipt books, bank deposit
slip books, bank receipts of deposit,
third-party payment statements and
security camera video footage if the
employee's workspace is visible.
Lastly, snap photos of the suspect's
work area to capture clues that may be
advantageous in exposing the theft
modality. Desks, drawers, counters
and suspicious fi les often will hold
valuable notes or lists of manipulated
accounts that need to be surreptitiously
balanced. The same applies to workstation computer files.

orthotown.com \\ JANUARY/FEBRUARY 2018

49


http://www.orthotown.com

Table of Contents for the Digital Edition of Orthotown January/February 2018

Orthotown January/February 2018 - Intro
Orthotown January/February 2018 - Cover1
Orthotown January/February 2018 - Cover2
Orthotown January/February 2018 - 1
Orthotown January/February 2018 - 2
Orthotown January/February 2018 - 3
Orthotown January/February 2018 - 4
Orthotown January/February 2018 - 5
Orthotown January/February 2018 - 6
Orthotown January/February 2018 - 7
Orthotown January/February 2018 - 8
Orthotown January/February 2018 - 9
Orthotown January/February 2018 - 10
Orthotown January/February 2018 - 11
Orthotown January/February 2018 - 12
Orthotown January/February 2018 - 13
Orthotown January/February 2018 - 14
Orthotown January/February 2018 - 15
Orthotown January/February 2018 - 16
Orthotown January/February 2018 - 17
Orthotown January/February 2018 - 18
Orthotown January/February 2018 - 19
Orthotown January/February 2018 - 20
Orthotown January/February 2018 - 21
Orthotown January/February 2018 - 22
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Orthotown January/February 2018 - 24
Orthotown January/February 2018 - 25
Orthotown January/February 2018 - 26
Orthotown January/February 2018 - 27
Orthotown January/February 2018 - 28
Orthotown January/February 2018 - 29
Orthotown January/February 2018 - 30
Orthotown January/February 2018 - 31
Orthotown January/February 2018 - 32
Orthotown January/February 2018 - 33
Orthotown January/February 2018 - 34
Orthotown January/February 2018 - 35
Orthotown January/February 2018 - 36
Orthotown January/February 2018 - 37
Orthotown January/February 2018 - 38
Orthotown January/February 2018 - 39
Orthotown January/February 2018 - 40
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Orthotown January/February 2018 - 43
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Orthotown January/February 2018 - 46
Orthotown January/February 2018 - 47
Orthotown January/February 2018 - 48
Orthotown January/February 2018 - 49
Orthotown January/February 2018 - 50
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Orthotown January/February 2018 - 64
Orthotown January/February 2018 - 65
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Orthotown January/February 2018 - 67
Orthotown January/February 2018 - 68
Orthotown January/February 2018 - Cover3
Orthotown January/February 2018 - Cover4
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