1. confirm accuracy of individual balances by communicating with customers.
 Positive or negative confirmation or combination of both.
 Send a second request for positive confirmation requests without any replies from
 If the second request does not produce a reply from the customer, perform extended
procedures, like:
 Reviewing collection after year-end
 Checking supporting documents
 Discussing the account with appropriate officer
 Discuss with appropriate officer, confirmation requests returned by the post
office and perform extend procedures
 Investigate exceptions reported by customers and discuss with appropriate officer for
proper disposal
2. Review correspondence with customers for possible adjustments