C Stores :: Retail Works

Skimming sales is the theft of money received from a sale of good or service before it is recorded as received.

Skimming debtors is the theft of money received from a debtor before it is recorded as received.

POS fraud is stealing money when a sale is made - at the Point of Sale.

These are frauds that involve the theft of inventory items that are hidden by manipulating the perpetual inventory records.

The aim of the fraud is enter the ghost into the payroll system and have a wage paid to it in a way that can be collected by the fraudster.

False expense claims arise when employees are entitled to incur expenses while performing their duties and be reimbursed for those expenses.

Collusion frauds occur off the books so there are no records to show what happened and no transaction that should have been recorded, but was not.

Employees may steal cheques as they flow in and out of the business system.

This fraud is designed to cause the business to make a fraudulent payment to the employee, whilst recording the payment as a legitimate business expense in its records.

These are frauds that involve the theft of inventory items that are hidden by manipulating the records in the sales and purchases processes.