This article taken from Dental Economics, January 2010. Article by Donald P. Lewis Jr., DDS, CFE.
In my seminars, I’m often asked to discuss the key internal
controls necessary to help proactively prevent the misappropriation of funds in the dental office. Internal controls can cover a multitude of subjects dlat can include any issue pertaining to the financial management of the practice. For purposes of this article, I’ll narrow these down to some of the more basic internal controls that absolutely need to be in place….