Sample questions include: Have all bank accounts been reconciled and independently reviewed for each of the last three months? Has excess cash been invested only as per company investment policies during this quarter? Are all customer receivables outstanding for more than 180 days reserved for as per company policy? Have you achieved your current DSO goals? Is there a collection plan in place for all receivables 60 days or more past due? Have all deals over $500,000 been reviewed by the external auditors this quarter?