The most effective and reliable method of checking the quality of work of the chief accountant and the company can be considered an audit. However, auditing is a very costly event that can afford not every company. Of course, if you are the head of a large company and consider such expenses justified, then call the auditors and they will check your accounts. Rather, according to the results of the analysis you'll understand how well-established at your firm personnel issue.
If the audit, in your opinion - too expensive, try checking the chief accountant on their own. Even if you are far from the financial statements, there are documents that contain information that you as a Manager know.
Take the report on payments to contractors. This document illustrates that you have your suppliers and your customers. Rather, such information is known to you is not worse than the chief accountant. So you can easily check the accuracy of accounting documents.
Ask the accountant a report on remaining stock and primary documents on the basis of which is taken into account this article balance. Calculate the amounts referred to in receiving invoices and documents for the shipment. This will give you some idea about the organization of inventory and timeliness of completion of documents by the accountant.
Please check the inventory report for fixed assets. Anything that you use for business: computers, furniture, software, additional buildings, manufacturing plants. No doubt you know everything that is in your possession, and to deceive you in this matter is unlikely to succeed.
If you want to check the professionalism of their employees, enroll in accounting courses. Of course, you will have a wealth of knowledge, which is the chief accountant. However, you will have a General idea of the reporting enterprise.
To do this check you need per day before tax. The document is likely already full, and the discrepancies cannot be attributed to lack of time.