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One simple way to confirm whether changes are being made is to make a QB backup before closing, then check for any balance changes in the Balance Sheet and Income and Expense the next time she opens QB. That will confirm someone is altering the posts and should indicate what time period it occurred.
Of greater concern is that others appear to be able to access QB at will. User identities, passwords and access levels must be brought under control asap.
PM me for some additional audit trail ideas.
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"You can't ignore politics, no matter how much you'd like to." Molly Ivins - 1944-2007
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