EXHIBIT 101 / THE HANDBOOK
EXHIBIT#52HIGH
Management & OwnershipComposite score: 63/100

POS System Tampering

A skimming device or transaction-deletion software is physically or digitally installed on the register itself.

Risk Scores

Frequency40
Financial Loss80
Detection Difficulty80
Prevention Ease70
Composite Score63/100

Perpetrator Roles

IT / Tech

Affected Formats

QSRFast Casual

Detection Difficulty

Extremely difficult to detect without automated monitoring. Manual audits rarely catch this scheme.

HOW IT WORKS
Employee discount applied
Discount used for non-employees
Excess discount not flagged
Revenue reduced
Pattern undetected
Handbook Chapter · F-052

Employee Discount Abuse

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

Exhibit AI Detection

AI-Powered Detection Design

Monitor POS hardware and software configuration for any change outside a documented, approved maintenance window.

Prevention Guidance

Audit Controls

Standard audit procedures are effective. Regular cash counts and reconciliation catch this scheme early.

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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