Stealing cash payments from customers: Skimming revenue, part three

In the past two columns, we've discussed many methods fraud perpetrators use to steal checks from the organization and then convert them for personal benefit. Employees perpetrate these skimming frauds by removing funds from the organization prior to recording accountability for the transactions in the accounting system. Here we'll discuss some of the methods employees use to skim funds by stealing customer payments made in cash.

How it's done
Skimming currency from customer payments is quite simple. The cashier merely has to talk customers out of a receipt or give them a bogus cash receipt form for any transaction for services rendered by the organization. Either method works if the customer isn't concerned by either of these conditions and if the organization hasn't implemented internal controls over the revenue sources at this location. Business continues normally, and everything is just fine. But is it? I think not.