One thing that I am asked with frequency is “why do we need to have an outside accountant review our books on a regular basis when we have a bookkeeper. While the answer to this question varies from organization to organization the main reason is to be sure that the accounting records are in order and transactions are recorded properly. Another reason is for an extra set of eyes. A bookkeeper has access to all the financial and bank records and by the very nature of the job, theft or fraud is always possible. This article are a prime example, and honestly makes my case. If there would have been some one over looking this bookkeepers work, the embezzlement would not have been as server.