EXHIBIT 101 / THE HANDBOOK
EXHIBIT#10SEVERE
Technology & POSComposite score: 79/100

Free Meal and Unauthorized Discount

Every unauthorized comp for a friend is a small theft, and small thefts compound fast. Cash is often still collected in full — only the recorded price changes.

Risk Scores

Frequency90
Financial Loss70
Detection Difficulty70
Prevention Ease50
Composite Score79/100

Perpetrator Roles

IT / TechCashier

Affected Formats

Fine Dine-inFast CasualQSR

Detection Difficulty

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

HOW IT WORKS
Shift ends on time
Timesheet altered after
Overtime pay processed
Manager approves without check
Payroll inflated
Handbook Chapter · F-010

Overtime & Hours Fraud

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

Exhibit AI Detection

AI-Powered Detection Design

Look at comp and discount rates person by person, not just for the whole location.

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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