Skimming — understated sales (false voids and discounts)

The sale is recorded, but for less than the customer paid. The employee keeps the difference by voiding the sale after the customer leaves, posting an unauthorized discount or price override, ringing a lower-priced item, or recording a return that did not happen.

Planned. Analysis for this scheme is in development.

Starter pack: Revenue and receivables review

Red flags

In the data

• Voids, discounts, or price overrides per cashier well above peers
• Voids posted minutes after the original sale or at the end of a shift
• Discounts not tied to an active promotion or customer class
• Override codes used when the supervisor who owns the code was not on shift
• Commission or sales rep discount levels far above peers

Behavioral

• Cashier resists letting others use the assigned register
• Cashier knows or uses supervisor override codes
• Close relationship with the supervisor who approves overrides

Internal controls

• Shared or never-changed override codes
• Void, discount, and override reports are not reviewed
• Customer receipt not required for voids or returns