There is nothing quite like the element of surprise when you want to get to the core of an issue. When we’re not expecting something to happen, there’s no time to think about what our response should be, or what we thin others want us to do.
The same element of surprise can be quite effective for investigating the actions of a member of your internal accounting department. When it comes to preventing fraud and embezzlement, the element of surprise is a rarely used preemptive tactical advantage. Everyone likes to know what is coming, especially those who may be cooking your books or taking advantage of a company with little oversight and deficient internal controls.