Register disbursements (false refunds, false voids)

A cashier records a fictitious refund or void, or overstates a real one, and removes the corresponding cash from the drawer. Unlike skimming, the sale was recorded; the disbursement is false.

Planned. Analysis for this scheme is in development.

Starter pack: Revenue and receivables review

Red flags

In the data

• Refunds and voids per cashier well above peers
• Refunds without an original sale reference or after the return period
• No-sale transactions and cash short or over concentrated with one cashier

Behavioral

• Cashier processes refunds when no supervisor is present
• Cashier resists rotation to a different register

Internal controls

• No customer signature or receipt required for refunds
• Refund and void reports not reviewed