How Dentists Can Prevent Embezzlement and Theft
In Their Dental Office

Steps you can take:

Daily Review of Reports:

Every day, have your front office supply you with these items, all stapled together:

  1. Copy of the day's schedule that shows all patients who were seen.
  2. Daily Journal (Day Sheet) report that includes all charges, all payments, and all adjustments. Have the report done by Date Of Entry, not by date of service (will show modifications of any earlier entries).
  3. Copy of Bank Deposit Slip (generated by your software).
  4. Receipt from bank, showing deposit amount. Hopefully your bank breaks it down into checks and cash.
  5. Credit Card Settlements report.
  6. Cash receipt for every cash payment. Include this if you don't think you will regularly check and audit the Cash Receipt book.

Review it every day.

What to check:

Computer Software

Possible red flags:

What To Do If You Suspect Embezzlement, Fraud, or Theft: