Hi there
Surely you do a bank rec for your accounts, at least at the end of year, but i expect most people do it at least quarterly if not monthly.
if you have dd and so that go out of your account, for insurance etc, you may not have an invoice for that amount and therefore you take those figures from your bank statements, to build an accurate profit and loss account.
i am perplexed that someone may not notice, or may not even do a bank rec.
just my opinion.
regards
martin