No one is ideal and that is all right. We get that. That is why bookkeepers are scrutinized by financial controllers to ensure that books are correct. The books are closed at the end of every month with the business owner, the bookkeeper and the Finance and Accounting Services in the room meaning they cannot be tampered with. This is not the only check which is aimed to prevent fraud and ensure that accounting is accurate. One would understand just in time the requirements to qualify as a good accountant.