Accounts Payable: Don't Return Checks to the person who requested the payment. It is an inefficient practice that can facilitate fraud. Returning checks is a weak internal control. #ReturningChecks to the person who requested them is a weak #internalcontrol. Returning checks to the requisitioner is just one of many weak internal controls in an #accountspayableprocess. Weak accounts payable practices facilitate fraud and returning checks to requisitioner is an example of a weak internal control. This control feature should be included in all courses on accounts payable for beginners.

Returning checks can help someone intent on embezzlement. Not only that but it is a terribly inefficient accounts payable task, a time waster for the accounts payable team. Someone in accounts payable must handle the additional task of returning the checks, monitoring who picked them up and following up when the checks are not picked up. All of this is non-value add work.

In Mary Schaeffer’s book, 127 Best Practices for Accounts Payable, returning checks is specifically identified as a weak internal control and a Worst Accounts Payable Practice. Using Accounts Payable best practices leads to a more efficient operation. Accounts payalbe is an important function in any organization, no matter how big or small. Accounts payab;e handles the organization’s money and has a direct impact on the bottom line. Accounts payable efficiency is improved when checks are not returned to the requisitioner.

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