Answer:
Step-by-step explanation:
Jones should first ask if anyone else knew about the details surrounding the embezzlement transactions that Smith has done. This would rule out anyone else being responsible for adjusting numbers and causing these discrepancies. Once this is ruled out, then Jones should begin questioning Smith about these discrepancies in detail in order to understand what happened. If no answer can be obtained, then the last thing would be to backtrack the money and see where it went before ruling it off as an error.