Episode 926

926: Part 1: Why Separation of Duties Is So Important With Money in Your Dental Practice – David Harris

Published on: 6th August, 2025

About 70% of dentists will be embezzled at some point in their career. About 80% of them can be prevented just by having the right systems. In this episode, Kirk Behrendt brings back David Harris, embezzlement expert and CEO of Prosperident, to share three rules that will deter future thieves and reduce your risk of embezzlement. If someone is going to steal from you, make it extremely difficult! To learn how to drastically reduce your risk of embezzlement, listen to Episode 926 of The Best Practices Show!

Learn More About David:

More Helpful Links for a Better Practice & a Better Life:

Episode Resources:

Main Takeaways:

  • Break up the duties of the revenue cycle. No one does more than two of the six tasks.
  • Only clinicians who were in the operatory should enter treatment into the software.
  • Anyone is capable of a dishonest act given the wrong set of circumstances.
  • Get a PO Box. Dentists should be the only ones with access to the mail.
  • Don't try to monitor everything yourself. Delegate more to your team.
  • Use cross-training as a way to transition into dividing up systems.
  • Have multiple sets of eyes on tasks to catch discrepancies.
  • Embezzlement does more than just financial damage.

Snippets:

0:00 Introduction.

1:11 David’s background.

2:05 Embezzlement affects more than just finances.

4:14 Why division of duties is important.

5:51 The revenue cycle and the six tasks, explained.

7:46 Rule 1) Treatment should not be entered by the front desk staff.

11:46 Why rule number one is important.

13:10 Rule 2) Nobody does more than two of the six tasks.

14:45 Why dentists should be the ones taking care of the mail.

17:57 Rule 3) Have different sets of eyes on tasks.

19:24 How to transition into separating duties.

21:05 Don't try to do this on your own.

24:06 Final thoughts.

25:14 About Prosperident.

David Harris Bio:

Under David’s leadership, Prosperident has expanded over the past three decades to become a team of more than 20 highly specialized fraud investigators, forensic accountants, IT specialists, and support staff. David’s vast investigative experience, coupled with his youth-filled misadventures and his past military service, have given him a unique insight into embezzlers’ mindsets and actions. He is passionate about sharing his wealth of knowledge with dentists and dental specialists.

David is a much sought-after speaker and an accomplished author on the topic of dental embezzlement. Dental Embezzlement: The Art of Theft and the Science of Control is his most recently published book.

David’s professional qualifications include Certified Fraud Examiner, Certified in Financial Forensics, Forensic CPA, Chartered Professional Accountant, Certified Management Accountant, and Licensed Private Investigator.

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About the Podcast

The Best Practices Show with Kirk Behrendt
Elevate Your Dental Practice: Insights & Strategies from Industry Leaders
Welcome to The Best Practices Show, hosted by Kirk Behrendt, founder of ACT Dental (https://www.actdental.com/) and a leader in dental practice coaching. This podcast is your gateway to discovering the hidden gems and tactics used by the most successful dental practices worldwide.

At ACT Dental, we have meticulously curated strategies that have consistently proven effective in elevating dental practices. Our podcast, The Best Practices Show, extends our commitment to sharing this wealth of knowledge. Each episode features interviews with renowned dental professionals and industry leaders who have made significant strides in their practices. They share their experiences, insights, and the challenges they've overcome, offering a unique perspective that you won't find anywhere else.

Why should you listen to The Best Practices Show? Whether you're a seasoned dentist, a new practice owner, or somewhere in between, this podcast is tailored to inspire and educate. Our goal is not just to provide you with information but to transform the way you think about and run your dental practice. We delve into topics ranging from advanced clinical techniques and practice management to leadership skills and personal growth.

Kirk Behrendt, a respected figure in the dental community, brings his vast experience and infectious enthusiasm to each episode, making complex topics both understandable and engaging. As the CEO of ACT Dental, Kirk has helped countless dental practices thrive by focusing on holistic development - professionally, personally, and within their community.

Our commitment to authenticity and practical advice sets The Best Practices Show apart. We don't just talk about theories; we dive into real-life applications you can implement immediately in your practice. Our community-centric approach means we're always listening to our audience and constantly evolving our content to meet your needs.

In addition to the invaluable insights from our guests, we also provide access to exclusive resources available through ACT Dental. These resources complement the podcast topics and give you a more comprehensive understanding and practical tools to apply in your practice.

By subscribing to The Best Practices Show, you're not just gaining access to a podcast; you're joining a community of like-minded professionals committed to excellence in dentistry.

So, are you ready to transform your practice and be the best version of yourself? Join us on this journey, and let's grow together. Hit subscribe and never miss an episode of The Best Practices Show – where we uncover the secrets to the success of the world's best dental practices, one episode at a time.

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Kirk Behrendt