Protect records and documents. Fireproof storage areas, locked filing cabinets, backup files, and offsite storage protect records and documents. Access to blank checks and documents should be limited to authorized personnel. In Inglewood, California, a janitor stole 34 blank checks, wrote checks from $50,000 to $470,000, forged the names of city officials, and cashed them. INDEPENDENT CHECKS ON PERFORMANCE Independent checks on performance, done by someone other than the person who performs the original operation, help ensure that transactions are processed accurately. They include the following
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