EXHIBIT 101 / THE HANDBOOK
EXHIBIT#110HIGH
Technology & POSComposite score: 49/100

Comp Card / House Account Abuse

An executive's low-scrutiny "always comp" house account gets used by staff for their own personal dining instead of its intended purpose.

Risk Scores

Frequency40
Financial Loss50
Detection Difficulty60
Prevention Ease60
Composite Score49/100

Perpetrator Roles

IT / TechManager

Affected Formats

Fine Dine-in

Detection Difficulty

Moderately difficult. Requires consistent audit procedures and data analysis to surface.

HOW IT WORKS
Comp card or house account issued
Unauthorized charges made
Charges approved without review
Funds extracted
Pattern found in account review
Handbook Chapter · F-126

Comp Card / House Account Abuse

Full chapter with identity card, real examples, warning signs, detection and prevention guidance.

Exhibit AI Detection

AI-Powered Detection Design

Cross-reference house account usage against the actual, documented visit pattern of the person it's intended for.

Prevention Guidance

Audit Controls

Enhanced audit controls required. Standard procedures are insufficient — implement layered verification.

Technology

Automated POS monitoring, real-time exception reporting, and AI-driven anomaly detection significantly reduce exposure.

Culture & Training

Staff awareness programs, anonymous reporting channels, and clear consequence policies deter opportunistic fraud.

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