Contents
Appendices · 9 min read
Appendix A · Master Review Checklist
Every phase compressed into one checklist you can work through in order.
01Perimeter and baseline
- Private email and storage established; offsite copies of all records secured.
- Baseline inventory built: accounts, vendors, signatories, recurring transfers.
- Operating agreement inspection rights confirmed with counsel.
02Classic schemes
- Owner loan balances reviewed for notes, interest, and repayment.
- Gift card purchases traced to named recipients.
- UCC filings searched under the company and every owner.
- Cash deposits reconciled to cash sales; inventory shrinkage analyzed by category.
- Receivables aging compared to bank deposits; address changes reviewed.
- Vendor master reviewed for related parties and shell addresses.
03Digital schemes
- Payment links and QR codes verified against company accounts.
- Social media profiles audited for shadow brands.
- Material documents confirmed directly with issuers.
- Crypto wallets and exchange 1099s identified.
- Fictitious customers identified through shipping and aging analysis.
- Direct-deposit change procedures tested for out-of-band verification.
04Documents, analysis, and controls
- Core document request list delivered; revenue reconciled three ways.
- Findings indexed and ranked by dollar value; exposure estimate stated.
- Segregation of duties implemented; dual authorization thresholds set.
- Independent reviewer engaged on a fixed schedule.
Continue offline
Every chapter, worksheet, and checklist in one edition you can annotate.
Buy the guidebookMore in Appendices
Appendix B · Transaction Review Worksheet
A one-page worksheet for examining a single suspicious transaction.
Appendix C · Records and Evidence Log
The chain-of-custody log that makes your evidence defensible.
Appendix D · Control and Adviser Worksheet
The controls to implement and the advisers to engage, in order.
Sources and Further Reading
The public bodies, frameworks, and references that ground the methods in this guidebook.