Consistency, accuracy and compliance – ensuring these three things is the key thing to remember. 

Try to build up a clear and easily maintainable entry system – numbering, referencing to documents and building up accounts on the statements (if you’re having your accounting done on paper).

Make sure it’s not excessive or too unreasonable as in forming unnecessary obligations you may not be able to keep in busy times (i.e. a complicated referencing system or documents specifically meant for certain types of transactions that are not needed to be formed in such detail etc.)

One key thing to consider is if and if so than how you’re going to deal with cash – the most liquid and the most tempting form of asset a company can own. Cash isn’t easily traceable (unless you’re registering every piece of cash and even then it’s not that easy) and since it’s light and tradable right away for whatever means one may need it for, it’s the most tempting asset a company can own and have accessible for it’s personnel. Now something you should consider is who, when and how has access to cash and how will you ensure such temptations are not given in.