The importance of good internal controls cannot be overstated. Small business owners are often susceptible to embezzlements due to the lack of internal controls. I have worked with several hard-working small business professionals who have worked harder only to see their cash flow grow smaller because one their employees is stealing the cash. It is not limited to business. I have worked with many not-for-profits who have experienced internal thefts as well. Do you know who you are hiring?