External auditors should use this tool to prevent fraud

Here is an effective tool for external auditors to help their clients to prevent staff fraud and to identify the frauds that have been committed. External auditors should use this tool rather than be exposed to the risk of negligence. This tool is more effective than the old way of verifing balances with the clients.

http://www.tankinlian.com/Info/1267/How-to-carry-out-an-annual-database-audit