How fraud is carried out

Hi all, I am stuck on one aspect on fraud and procedures. Please can someone advise on how you can carry out fraud in the delivery of goods? Thanks


  • CornishPixie
    CornishPixie Registered, MAAT, AATQB, AAT Licensed Accountant Posts: 117
    Lets say a box of 10 books are delivered and entered onto the computerized inventory. There are only 10 in the box. A member of staff thinks they will like to the book so takes one off the shelf. However, as they will not necessarily have access to the computerised inventory, the theft will not materialise until the last book on the inventory is sold and someone goes to get it, and it's not there.

    There could also be collusion with supplier delivery drivers. Say a delivery of 50 TVs are delivered. However, the delivery driver and the employee both want a nice new TV. They are friends away from work as well. So they could put on the paperwork that only 48 TVs were actually and each have a free TV!
  • anna_c97
    anna_c97 Registered Posts: 5
    Thank you for this!
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