Account Recon/Positive Pay is a tool that can be used to prevent fraudulent activity. A user that has access to this feature would be able to upload an issued check file or input the issued item manually. The issued file is compared against the bank paid file. If an item tries to clear the account that does not match the file submitted by the cash user, the item would be considered an exception. Then, the user would be able to work the exception to indicate if the item should be paid or returned.