EXHIBIT 101 / THE HANDBOOK
EXHIBIT#75HIGH
Technology & POSComposite score: 57/100

Split-Tender Fraud

A bill split between cash and card gets the card half rung honestly and the cash half quietly shorted — the sale still exists in the system, just under-totaled, which is what makes it harder to spot than simple skimming.

Risk Scores

Frequency50
Financial Loss60
Detection Difficulty70
Prevention Ease50
Composite Score57/100

Perpetrator Roles

CashierIT / Tech

Affected Formats

Fine Dine-inFast Casual

Detection Difficulty

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

HOW IT WORKS
POS credentials shared
Unauthorized user logs in
Transactions manipulated
Audit trail obscured
Loss attributed to error
Handbook Chapter · F-075

Unauthorized POS Access

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

Exhibit AI Detection

AI-Powered Detection Design

Compare split-tender transaction totals against typical per-cover spend for comparable full-cash or full-card sales.

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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