Both our accountant and myself write checks. At present, out of 500 consecutively numbered checks, the accountant retains the first 400 and I have the final 100. Our auditors do not like the fact that the checks are then being used out of numerical order. How can this be resolved?
Not sure this will resolve your problem.
Cheques are written at one source, and requested by yourself and accountant.
The problem I see is that you may have "emergency" situation, therefore, make some provision (which does not become the norm).
This is not a complete answer, but having sensitive documents in numerical sequence is important; why, how would management know when one or two is misplaced, stolen, used for wrong purposes....
Forward planning (cash flow, if you are not doing it) would help in resolving part of the issue ..