Review financial statements to prevent embezzlement. One of my clients did not recognize a subcontractor's name on his bank statement, so he checked on the sub, reviewed the sub's contracts, and visited jobsites to verify the work. He found no evidence of the sub having done any work. His research revealed that two of his trusted employees were in a partnership to embezzle. The salesperson included the sub's “bid” on the jobs he sold and the production manager approved the work that the sub “did.” The payment was mailed to the subcontracting company that the two owned.