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Business managers should encourage their accountants to stay alert to anything out of the ordinary that may require attention. Suppose that the accounts receivable balance for a customer is rapidly increasing — that is, the customer is buying more and more from your company on credit but isn’t paying for these purchases quickly. Maybe the customer has switched more of his company’s purchases to your business and is buying more from you only because he’s buying less from other businesses. But maybe the customer is planning to stiff your business and take off without paying his debts. Or maybe the customer is planning to go into bankruptcy soon and is stockpiling products before the company’s credit rating heads south.

Don’t forget internal time bombs: A bookkeeper’s reluctance to take a vacation could mean that they don’t want anyone else looking at the books.

To some extent, accountants have to act as the eyes and ears of the business. Of course, that’s one of the main functions of a business manager as well, but the accounting staff can play an important role.