EXHIBIT 101 / THE HANDBOOK
EXHIBIT#20HIGH
Management & OwnershipComposite score: 74/100

No-Sale / Drawer Open Theft

The register opens, cash disappears, and no transaction is ever created to explain either. It exploits the one legitimate reason a drawer opens without a sale — making change.

Risk Scores

Frequency90
Financial Loss70
Detection Difficulty60
Prevention Ease50
Composite Score74/100

Perpetrator Roles

Cashier

Affected Formats

QSRFast CasualFood Truck

Detection Difficulty

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

HOW IT WORKS
Staff submits expense claim
Receipts inflated or fabricated
Manager approves without check
Reimbursement processed
Funds extracted
Handbook Chapter · F-020

Expense Report Fraud

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

Exhibit AI Detection

AI-Powered Detection Design

Treat the No-Sale log as a continuously watched stream, not a forgotten report.

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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