• Module 11

     

    Theft of Inventory and Equipment

     

    Theft of inventory and equipment schemes include:

     

    Fake sale schemes, which occur when an accomplice of an employee "buys" merchandise, but the employee does not ring up the sale and the accomplice takes the merchandise without making any payment

    Purchasing schemes, which occur when an employee with purchasing authority uses that authority to purchase and misappropriate merchandise

    Receiving schemes, which occur when an employee misappropriates assets purchased by the company as they are received at the company

    False shipment schemes, which occur when an employee creates false sales documents and false shipping documents to make it appear that missing inventory was not actually stolen, but rather sold

    Misuse of company assets, which occurs when an employee borrows company assets for personal use without authorization

    Larceny schemes, which occur when an employee takes inventory from the company premises without attempting to conceal the theft in the accounting records

     

    Module 11 Documents

     

    Instructions 

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