Business owners often spend their time reviewing revenue, payroll, and cash balances. Those are important. But there are other areas that deserve attention as well. One of them is the collection of broad accounting categories that tend to accumulate transactions over time... accounts with names like Miscellaneous Expense, Sundry Expense, Other Expense, or Personal Expense. These accounts are perfectly legitimate when used appropriately. However, because they are broad by nature, they can also become convenient places to hide transactions that receive little scrutiny. A California criminal case illustrates this point. According to federal prosecutors, a business manager concealed unauthorized withdrawals from client accounts by coding them to vague expense categories and providing misleading explanations when questioned. The alleged losses exceeded $7 million. The lesson isn't that every miscellaneous account is suspicious. The lesson is that vague accounting categories deserve periodic review. Large balances, unusual descriptions, repeated adjustments, or transactions lacking supporting documentation all warrant a second look. Good fraud prevention doesn't mean assuming the worst about your employees or business partners. It means asking reasonable questions and verifying that transactions are supported by appropriate documentation. And remember... Trust is not an internal control. This article was inspired by the federal prosecution of California business manager and CPA Jonathan Todd Schwartz. According to the U.S. Department of Justice, Schwartz concealed unauthorized withdrawals by recording them as "sundry/personal expenses" in client accounting records. Source: U.S. Department of Justice – CPA Sentenced to 6 Years in Federal Prison for Embezzling $7.2 Million from Alanis Morissette and Other Celebrities

Small business owners face a difficult reality when it comes to internal controls. You may know that financial responsibilities should be divided among several employees. But what if you only have five, ten or twenty people? You still have payroll to process, bills to pay, deposits to make and financial statements to prepare. So one trusted employee gradually ends up handling much of it. That's exactly where risk can develop. A federal case involving two Anaheim companies provides a powerful example. More Than $3 Million Disappeared Rosalba Meza worked for Anaheim-based Trilogy Plumbing and related company Matrix Management for years, eventually serving as their financial controller. According to federal prosecutors, her responsibilities included banking, bookkeeping and preparation of financial statements. She also had authorized access to company bank accounts. Between 2017 and 2019, Meza transferred approximately $3.07 million from company accounts into accounts she controlled. She then used her knowledge of the companies' accounting software to falsify records, including recording unauthorized transfers as legitimate business expenses. Eventually, the consequences became difficult to hide. In February 2019, Meza told company executives they didn't have enough money to meet payroll obligations. Months later, when the businesses faced IRS enforcement action over unpaid payroll taxes, she claimed those taxes hadn't been paid because the money had instead been used to pay employees. The scheme eventually unraveled, and Meza was fired in January 2020. She later pleaded guilty to wire fraud and filing a false tax return and was sentenced to 63 months in federal prison. But for business owners, the most important part of this story isn't the sentence. It's the control environment that allowed the fraud to happen. The Problem Isn't Having a Trusted Employee Small businesses depend on trusted employees. That's unavoidable. The problem occurs when trust becomes a substitute for independent oversight. Consider the amount of financial influence concentrated in this position: Access to company bank accounts Bookkeeping responsibilities Preparation of financial statements Ability to make electronic payments Knowledge of the accounting system The same individual who handled significant parts of the financial process also had the knowledge necessary to manipulate the records that management relied upon. That's an important distinction. A business owner could review a financial report and believe everything looked perfectly normal. But if the person committing the fraud can also manipulate the information appearing in that report, reviewing the report alone may not provide meaningful oversight. "But I Don't Have Enough Employees to Separate Everything" This is where textbook advice often becomes unrealistic for small businesses. A company with 12 employees probably isn't going to hire three additional accounting employees simply to create perfect segregation of duties. Fortunately, that's not the only solution. When responsibilities can't be completely separated, business owners can introduce compensating controls. For example: Review bank activity independently. The owner should have direct access to bank accounts and periodically review transactions independently of the employee responsible for bookkeeping. Review canceled checks and electronic payments. Don't review only accounting-system reports. Occasionally examine the underlying transactions. Reconcile information from different sources. Compare accounting records with bank statements, invoices, payroll reports and supporting documentation. Verify payroll-tax payments. Don't simply assume payroll taxes were paid because the accounting records say they were. Independently confirm significant tax payments when appropriate. Require supporting documentation. Payments should have invoices, receipts, approvals or other documentation that explains why company money was spent. Periodically change who reviews the activity An outside CPA, bookkeeper, fraud examiner or another qualified person can occasionally perform an independent review. None of these controls requires a large internal audit department. They require visibility. The Owner Doesn't Need to Become the Bookkeeper This point is important. Fraud prevention doesn't mean the business owner has to personally process every invoice, reconcile every account or approve every $50 purchase. That's neither practical nor a good use of the owner's time. Instead, the owner needs enough independent information to recognize when something doesn't make sense. If your controller tells you there's not enough money to make payroll, you should have some way to independently determine why. If payroll taxes haven't been paid, someone other than the person responsible for making those payments should eventually know. If hundreds of thousands of dollars are leaving company accounts, there should be another set of eyes capable of seeing it. That's oversight. Ask Yourself One Question Here's a simple exercise for any business owner: If the person responsible for your accounting wanted to steal from your company, what independent information would allow you to discover it? If the answer is: "I would see it in the reports they give me," you may have a blind spot. The better answer is that you have access to information they don't exclusively control. Bank records. Supporting documentation. Independent reconciliations. Outside review. Verification. Because sometimes fraud doesn't make the numbers look obviously wrong. Sometimes the person committing the fraud makes sure the numbers look exactly right. Protect What You've Built Internal controls aren't about distrusting good employees. They're about designing a business so that no employee — regardless of how trusted — has to operate without appropriate oversight. That's especially important in small businesses, where limited staffing often requires employees to wear several hats. If you're unsure whether your current financial processes leave your business unnecessarily exposed, Blevins Associates Consulting can help identify those vulnerabilities and recommend practical controls appropriate for the size and structure of your organization. A confidential initial conversation is complimentary. Trust is not an internal control.

Every business owner hopes they'll never receive an anonymous letter accusing an employee of theft. But if it happens, your next decision matters. Do you ignore it? Do you confront the employee? Do you begin an investigation? The reality is that anonymous allegations deserve a careful, objective response. While some tips turn out to be unfounded, others uncover significant occupational fraud that might otherwise have continued for months—or even years. One of the biggest mistakes I see is reacting before gathering the facts. As a Certified Fraud Examiner, my approach is always the same: Follow the evidence—not assumptions. In this week's Fraud Friday video, I discuss how business owners should approach anonymous allegations, why emotions should stay out of the decision-making process, and how a structured response can protect both your business and your employees. If you're responsible for protecting your organization's assets, I think you'll find it worthwhile. 👉 Watch the video here: https://youtu.be/_SJhvf2rDQ4?si=8Ali1SWTOOCUef2K Want more practical fraud prevention tips? Every week I publish a new Fraud Friday video covering real-world fraud cases, internal controls, fraud investigations, and practical ways business owners can better protect their organizations. If that sounds useful, I'd appreciate you subscribing to my YouTube channel. My goal isn't just to report fraud stories—it's to help business owners understand how to prevent them. Until next time... Protect what you've built. — Michael Blevins, CFE

Imagine this... You've had a strange feeling for a while. Maybe a few transactions didn't quite make sense. Maybe something just feels off. Then one morning, an anonymous note lands on your desk. It says: "You may want to take a closer look at your accounting manager." Now what? For many business owners, this is unfamiliar territory. Most have never dealt with a suspected fraud situation before. And unfortunately, some of the first decisions they make can unintentionally make the situation more difficult. The Most Common Mistake When suspicion arises, the natural reaction is often immediate action. Some business owners confront the employee. Others start searching through records on their own. Some share their suspicions with managers or coworkers. The problem is that these actions can create unintended consequences. Evidence can be altered. Witnesses can be influenced. Rumors can spread. And if no fraud actually occurred, an innocent employee's reputation can be damaged. That's why it is important to slow down and think carefully before taking action. What Should You Do Instead? Every situation is different, but a good first step is to gather facts rather than assumptions. Ask yourself: What information do I actually have? What evidence exists? Is there a reasonable explanation? Who should be involved in reviewing the situation? The goal is not to prove guilt. The goal is to determine the truth. Why Businesses Use Certified Fraud Examiners This is one reason organizations often bring in a Certified Fraud Examiner (CFE). A CFE can help: Evaluate the allegations Preserve evidence Review financial records Conduct interviews Avoid investigative mistakes Determine whether a fraud actually occurred Most importantly, a CFE provides an independent perspective during a situation that can quickly become emotional. The Better Question But here's something worth considering. The best fraud investigation is often the one you never need. Most employee theft cases don't begin with an anonymous note. They begin with an opportunity. A process nobody questioned. A responsibility nobody reviewed. A gap that nobody noticed. That's why fraud risk assessments can be so valuable. Rather than waiting for a suspicion to arise, organizations can proactively identify vulnerabilities before someone decides to exploit them. Prevention Is Usually Less Expensive Than Investigation Investigations can be time-consuming, disruptive, and expensive. Fraud risk assessments help organizations identify potential weaknesses before they become losses. The goal isn't suspicion, rather it's visibility. Understanding where risks exist allows business owners to make informed decisions and reduce the likelihood of future problems. Watch This Week's Fraud Friday Video In this week's Fraud Friday, I discuss what business owners should consider when suspicions of employee theft begin to surface and why the first few decisions matter. 🎥 Watch the video here: https://youtu.be/_SJhvf2rDQ4 If you're dealing with a suspicion of fraud—or would like an independent assessment of your organization's fraud risks, I'd be happy to have a confidential conversation.

You receive an email that appears to come from your bank. It looks legitimate. The logo is correct. The language seems professional. The message warns that your account may be locked unless you take immediate action. Would you click it? Unfortunately, many people do. And that's exactly why social engineering remains one of the most effective fraud techniques used today. What many people don't realize is that the same tactics used against consumers are also used against businesses every day. The target changes. The scam doesn't. What Is Social Engineering? Social engineering is the art of manipulating people into taking actions they would not normally take. Instead of attacking computer systems directly, fraudsters target human behavior. They create urgency. They create fear. They create trust. Then they persuade someone to click a link, open an attachment, provide credentials, change payment information, or transfer funds. In many cases, the technology isn't what fails. People do. Why It Works Social engineering works because fraudsters understand how people make decisions. Most phishing emails rely on one or more of the following: Urgency Fear Authority Curiosity Familiarity The message often pressures the recipient to act quickly before they have time to stop and think. That's exactly what the fraudster wants. The moment you feel rushed is often the moment you should slow down. Consumers Are Not the Only Targets Most people are familiar with phishing emails that appear to come from: Banks Credit card companies Delivery services Online retailers Technology providers The goal is typically to steal credentials, financial information, or money. Businesses face the same threat. The difference is that the stakes can be much higher. Instead of targeting a personal bank account, fraudsters may attempt to gain access to: Company email systems Payroll platforms Banking credentials Vendor payment processes Employee information Once inside, they may redirect payments, steal data, or launch additional attacks. Why Businesses Remain Vulnerable Many organizations invest heavily in technology. Firewalls. Spam filters. Security software. All of those tools are important. But one employee clicking the wrong link can bypass many technical safeguards. That's why social engineering is often considered one of the most significant fraud risks facing organizations today. The weakest link is rarely the technology. It's human behavior. How to Reduce the Risk The good news is that many social engineering attacks can be prevented. A few practical steps include: Verify unexpected requests through a separate communication channel. Be cautious of emails creating urgency. Hover over links before clicking. Confirm payment changes verbally. Provide regular fraud awareness training. Encourage employees to ask questions when something feels unusual. Most importantly, create a culture where employees are comfortable slowing down and verifying information. Fraudsters rely on rushed decisions. Verification disrupts their plans. Final Thought The same phishing email that tricks a consumer can also trick an employee. And when it does, the consequences for a business can be far more significant. Social engineering isn't really a technology problem. It's a people problem. The organizations that understand that distinction are often the ones best equipped to defend against it. Watch This Week's Fraud Friday Video I discuss this topic in greater detail in this week's Fraud Friday video. https://youtu.be/jYNuGVfkRYM If you'd like help evaluating fraud risks, employee awareness, or internal controls within your organization, feel free to contact Blevins Associates Consulting for a confidential conversation.

Winning a lawsuit is supposed to be the hard part. Actually getting your money shouldn't be. One of Southern California's most well-known legal fraud cases involved client settlement funds that should have gone to clients but were instead diverted elsewhere. While the headlines focused on the individuals involved, the case highlights an important lesson for every California attorney: client trust accounts require more than trust. They require verification. Why This Matters When clients place funds into a trust account, they are placing confidence in the attorney and the law firm managing those funds. Most attorneys take that responsibility very seriously. The challenge is that trust account problems rarely begin with a major fraud event. More often, they develop gradually through: Incomplete reconciliations Poor documentation Lack of independent review Unresolved accounting discrepancies Processes that no longer receive adequate attention Over time, small issues can become significant problems. Unfortunately, by the time those problems are discovered, the consequences can be severe. The Purpose of CTAPP Many attorneys view CTAPP—the Client Trust Account Protection Program—as another compliance requirement. In reality, CTAPP serves a much more important purpose. The program was created to help identify trust account issues before they become disciplinary matters, client disputes, or financial losses. The objective is not simply compliance. The objective is confidence. Confidence that: Client funds are properly safeguarded Trust account records are complete Reconciliations are being performed correctly Potential issues are identified early When viewed through that lens, CTAPP becomes less about regulatory requirements and more about risk management. Trust Account Fraud Isn't Always Fraud One of the biggest misconceptions surrounding trust account problems is the assumption that every issue involves intentional wrongdoing. That's not always the case. Sometimes the underlying problem is: Poor procedures Inadequate training Weak internal controls Lack of segregation of duties Failure to regularly review account activity Regardless of the cause, the outcome can be the same: client funds are placed at risk. That is why effective trust account management requires both compliance and strong internal controls. Questions Every Law Firm Should Consider Whether you are a solo practitioner or part of a larger firm, consider the following questions: Are trust accounts reconciled consistently and documented appropriately? Is there an independent review process? Are discrepancies investigated promptly? Are responsibilities properly segregated? Would your procedures withstand a CTAPP review? If any of those questions create uncertainty, it may be worth taking a closer look at your current processes. Final Thought The lesson from major trust account fraud cases is not simply that fraud can occur. The lesson is that assumptions can be expensive. Client trust accounts deserve the same level of attention and scrutiny as any other critical business process. CTAPP provides a framework. Strong internal controls help support that framework. Together, they help protect client funds, firm reputations, and the trust that clients place in their attorneys. Watch the Fraud Friday Video I discuss this topic in greater detail in this week's Fraud Friday video. Check it out here! If you would like an independent perspective on trust account controls, fraud risk, or CTAPP readiness, feel free to contact Blevins Associates Consulting for a confidential conversation.

When most people think about fraud in a dental office, they usually picture someone stealing cash. But in a recent Southern California case, prosecutors alleged a dental office submitted nearly $800,000 in false Medi-Cal claims for work that wasn’t actually performed. That highlights an important reality many business owners overlook: Fraud risk is not always about someone physically taking money. Sometimes it develops quietly inside: billing processes documentation approvals insurance claims routine activity that gradually stops being reviewed And that’s what makes these cases so dangerous. How Fraud Risks Build Over Time Cases like this typically do not begin with one large fraudulent act. Instead, problems often grow slowly through: weak oversight poor review procedures lack of independent verification excessive trust in routine operations Eventually, billing activity that once received attention simply becomes “normal.” And when nobody is looking closely anymore, risks can grow unnoticed. Important Lessons for Dental Practices and Small Businesses This case is a reminder that fraud prevention is not just about preventing theft. It is also about: reviewing billing activity monitoring claims processes verifying documentation maintaining strong internal controls That applies not only to dental offices, but to many businesses that process billing, insurance claims, or client payments. Watch the Fraud Friday Video I recently discussed this Southern California dental office case in a short Fraud Friday video, including several lessons business owners can take away from it. 🎥 Watch the video here: Watch the Fraud Friday Video Final Thought Fraud risk does not always appear dramatic while it is happening. Often, it hides inside normal business operations that nobody thinks to question anymore. And that’s exactly why periodic review and independent oversight matter. If you’d like an outside perspective on fraud risk and internal controls in your organization, feel free to contact Blevins Associates Consulting for a confidential conversation.

Most business owners assume they would spot a fake vendor immediately. But in reality, vendor fraud often looks completely legitimate while it’s happening. That’s what makes it dangerous. In many fraud cases, the scheme doesn’t involve stolen cash, dramatic theft, or obvious misconduct. Instead, someone quietly creates a vendor inside the accounting system, submits invoices, approves payments, and money simply starts leaving the business. Month after month. Without anyone questioning it. What Vendor Fraud Actually Looks Like Vendor fraud can take several forms, including: Creating fake vendors in the accounting system Submitting fraudulent invoices Inflating legitimate invoices Routing payments to personal accounts Working with outside vendors to overbill the company The common theme is simple: The transactions often appear routine. That’s why vendor fraud can continue for long periods before anyone notices there’s a problem. Why Small Businesses Are Especially Vulnerable In many small and midsize businesses, employees wear multiple hats. It’s not uncommon for one person to: set up vendors process invoices approve payments reconcile accounts Operationally, that may seem efficient. But it also creates an environment where fraud can quietly develop if oversight is limited. And the reality is, most fraud schemes are not sophisticated. They succeed because nobody is looking closely enough. The Problem with “Trusted Employees” One of the biggest misconceptions in fraud prevention is the belief that trust alone protects a business. It doesn’t. EVER! In fact, many occupational fraud cases involve long-term, trusted employees who had access, opportunity, and little independent oversight. One concept I constanltly preach, is "trust is not an internal control". That does not mean business owners should distrust their teams. It means organizations should have reasonable controls in place to reduce risk. Because even good people can make bad decisions when controls are weak. Something in their personal life may be going on behind the scenes you're completely unaware of. Red Flags That May Indicate Vendor Fraud Some common warning signs include: Vendors with limited or vague information Multiple vendors sharing the same address or phone number Invoices just below approval thresholds Unusual increases in vendor payments Employees resistant to oversight or review Missing documentation or vague invoice descriptions Individually, these issues may not indicate fraud. But patterns matter. As a business owner, you should personally review this documentation periodically. Simple Steps That Can Reduce Risk The good news is that vendor fraud risk can often be reduced with practical, straightforward controls: Separate vendor setup from payment approval Periodically review the vendor list Require supporting documentation for invoices Verify new vendors independently Review payment trends and anomalies Rotate responsibilities when possible Small improvements in oversight can make a huge difference. Final Thought Vendor fraud usually does not begin with a major theft. It begins with a process nobody thinks to question. A vendor gets added. An invoice gets approved. A payment goes out. And over time, those small transactions can become very expensive problems. If your organization has never reviewed its vendor approval process or payment controls, now may be a good time to take a closer look. If you’d like a practical place to start, simply contact us. Let's talk about YOUR situation. We also have a free Fraud Prevention Checklist you can download at: 👉 www.blevinsassociates.com/fraud-checklist

This employee gave himself a raise for six years. And no one noticed! At a California flight school, a trusted employee was eventually convicted of stealing more than $527,000  from the company. The method wasn’t complicated. It was subtle, repetitive, and hidden inside normal business activity. That’s what makes this case so important for small business owners. What Happened According to investigators, the employee inflated his own paychecks by issuing unauthorized bonuses and submitting false expense reimbursements. Not once. Not twice. Over and over again. Over time, those small adjustments added up to more than half a million dollars. Why This Fraud Wasn’t Detected What stands out in this case is not just the amount — it’s how long it went unnoticed. Nothing about the business appeared broken: Payroll was processed regularly Expenses were approved Operations continued normally From the outside, everything looked fine. But inside the accounting system, the fraud was hiding in plain sight. This is how occupational fraud typically works. It does not present itself as a crisis. It blends into routines that no one questions. Where the Risk Exists for Small Businesses Many small businesses operate with limited staff and high levels of trust. It’s common for one employee to handle multiple financial responsibilities, including: Payroll processing Expense reimbursements Recordkeeping Bank reconciliation While efficient, this creates a dangerous condition: too much control in one place. When a single person controls the full financial process, fraud doesn’t need to be sophisticated to succeed. It simply needs to go unchecked. Key Takeaway This case is not about a failure of intelligence or effort by the business owner. It’s about a lack of independent oversight. Even well-run businesses can develop blind spots when: Duties are not separated Reviews are not independent Routine processes are assumed to be correct What You Can Do The good news is that risks like this can be reduced with relatively simple steps: Separate payroll and approval responsibilities Require independent review of payroll changes Review expense reimbursements periodically Perform spot checks on financial activity You don’t need a large finance department to do this — you just need structure and consistency. Start Here If you want a practical way to evaluate your own risk, download the free Fraud Prevention Checklist  and take a few minutes to review your current controls. 👉 www.blevinsassociates.com/fraud-checklist Closing Fraud doesn’t usually look dramatic when it’s happening. It looks normal. And that’s exactly why it’s so easy to miss.

Last week, during a presentation at Trilogy in La Quinta, I had the opportunity to discuss a vital topic: the difference between scams and fraud. As a Certified Fraud Examiner, I focus on educating the public about consumer scams and frauds. My consulting practice specializes in occupational fraud, which refers to fraudulent activities that occur in the workplace. It's essential to raise awareness about these issues to help individuals and organizations protect themselves. What is a Scam? A scam  is a deceptive scheme designed to con someone out of their money or personal information. Scammers often rely on psychological manipulation, exploiting emotions like greed, fear, or sympathy. It's also referred to as "social engineering". Common examples include: Phishing Emails : Messages that look legitimate but aim to steal personal information. Lottery Scams : Claims that you’ve won a prize but need to pay fees to claim it. Romance Scams : Fake profiles on dating sites that lure victims into sending money. What is Fraud? Fraud  is a broader legal term encompassing any intentional dishonest activity aimed at financial or personal gain. While fraud can involve scams, it also includes various forms of deception, such as: Occupational Fraud : This refers to fraudulent activities that occur within a workplace environment. Examples include: Embezzlement : The misappropriation of funds placed in one's trust. Theft of Inventory : Stealing physical goods from a business. Data Theft : Illegally obtaining sensitive company information. Mismanagement of Financial Statements : Manipulating reports to present a false image of a company’s financial health. Understanding these distinctions is vital for recognizing and addressing fraudulent activities effectively. Key Differences Scope : All scams are forms of fraud, but not all frauds are scams. Fraud encompasses a wider range of dishonest activities. Method : Scams often involve direct manipulation of an individual, while fraud may include systematic schemes affecting many people. By understanding these differences, you can better protect yourself and others from financial loss. Through my consulting practice and presentations, I aim to equip individuals with the knowledge needed to recognize and avoid these deceptive practices. Reach out to us if you have questions, wish to discuss presentation opportunities.

A small business owner in Southern California trusted their manager completely. Same story I hear all the time: “They’ve been with me forever.” “They handle everything.” “I don’t need to look over their shoulder.” But that same trusted manager was later arrested for small business embezzlement . Investigators say invoices were shredded and cash was quietly taken over time. Not in one dramatic event. Little by little. Slow enough that no one noticed. This is how employee theft in small business  usually happens. Why Employee Theft in Small Business Doesn’t Look Like a Crime Most owners expect fraud to look obvious. It doesn’t. It looks like: A normal business day Phones ringing Customers walking in Employees doing their jobs The owner focused on growth Fraud in small business hides inside routine.Inside trust.Inside “we’ve always done it this way.” That’s why employee stealing from the company  often goes undetected for months, or sometimes years! The Real Risk: One Person With Too Much Control In many small businesses, one employee ends up handling: Deposits Invoices Vendor payments Bank reconciliations Record keeping When that happens, you don’t have visibility. You have blind spots. And blind spots are where fraud grows. This isn’t about assuming someone is dishonest. It’s about recognizing that weak internal controls for small business  create opportunity. Good people can make bad decisions when opportunity and pressure meet. Common Signs of Employee Theft in a Small Business Most owners don’t initially call it fraud. They call it: “Cash flow problems” “Accounting errors” “Sloppy bookkeeping” “We must be having a slow month” But here are some actual signs of employee theft : Missing invoices or shredded paperwork Employees unwilling to take vacation One person refusing to share financial duties Delays in financial reporting Bank statements not reviewed by the owner Lifestyle changes that don’t match salary These warning signs often appear long before an arrest ever happens. How to Prevent Employee Theft Before It Starts You don’t need a corporate compliance department to reduce fraud risk. You do need basic safeguards. If you’re serious about how to prevent employee theft , start here: Separate financial duties whenever possible Review bank statements personally — even briefly Rotate responsibilities occasionally Require mandatory vacations Conduct periodic independent reviews Small changes in oversight dramatically reduce opportunity. Trust is important in business. But trust without verification creates risk. Why Small Business Owners Miss It Most small business owners are focused on: Sales Customers Hiring Operations Fraud prevention often feels uncomfortable. It feels like accusing someone. But reviewing financial activity is not accusation. It’s protection. And in most cases of fraud in small business , owners later say: “I had a feeling something was off.” Ignoring that instinct is expensive. A Simple First Step If you’ve ever wondered whether your business has financial blind spots, don’t wait for proof. You don’t need certainty to improve safeguards. I’ve created a free Fraud Prevention Checklist for Small Business Owners  that helps you pressure-test your current systems. Download it here: 👉 blevinsassociates.com/fraud-checklist It’s practical. Clear. No technical jargon. Just the essentials every small business should have in place. Final Thought Most small business fraud isn’t dramatic. It’s quiet. And the earlier you look, the easier it is to stop. If you’d like a confidential conversation about reducing fraud risk in your business, reach out. That’s what I do.

When your bookkeeper has all  the control… your bank account becomes their playground. For this week’s Fraud Friday, I’m resurfacing one of the most important cases I’ve covered, as too many small businesses still make the same mistake: One person handled the books. The deposits. The bank statements. The vendor payments. And over time… tens of thousands quietly disappeared. Here’s the real warning: Fraud doesn’t start with a mastermind. It starts with access + trust + zero oversight. If you’re a small business owner, especially if you’ve “always done it this way” - this 2-minute video is worth your time. 👉 Watch the Fraud Friday case here: 👉 Then ask yourself: Who has too much control in your  business? If something feels off, or if you want a quick sanity check on your internal controls, I’m always happy to talk. #FraudFriday #SmallBusiness #OccupationalFraud #InternalControls #Embezzlement #BookkeeperFraud #FraudPrevention #BlevinsAssociatesConsulting #CFE #RiskManagement