One of the most difficult areas for a church to maintain good internal controls is for the offering between the time the ushers collect it and the counters start their count. It is hard to keep controls over the uncounted offering. That is also one of the riskiest areas for a local church.
If you want to look at just one area where there is high risk in your church, check out your procedures for controlling the offering.
Not to worry, there will be a lot of discussion on point in this blog.