Abstract: An offending item detection system is provided for analyzing and processing documents received at one or more capture sites. A physical document may be electronically captured at a capture site and subsequently transmitted to a regional or central processing system. The processing system may then analyze the captured documents to identify and flag suspected offending items such as duplicates. Suspected offending items may be removed from a processing stream and replaced by a substitute transaction to keep the financial system in balance and to reduce potential for processing backlog. In the meantime, the suspected offending item may be analyzed. If the item is a false positive, the substitute transaction may be canceled and the financial document reinserted into the processing stream. If the suspected item is a true offending item, the substitute transaction may be replaced by or converted into another transaction funded by a general suspense account.