EXHIBIT 101 / THE HANDBOOK
EXHIBIT#42HIGH
Management & OwnershipComposite score: 66/100

QR Code Phishing and Menu Fraud

A fraudulent QR code sticker replaces the real one on the table, sending payment straight to an attacker.

Risk Scores

Frequency60
Financial Loss60
Detection Difficulty70
Prevention Ease60
Composite Score66/100

Perpetrator Roles

IT / Tech

Affected Formats

Fast CasualFine Dine-in

Detection Difficulty

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

HOW IT WORKS
Training program invoiced
Training not delivered
Invoice approved and paid
Staff receive no training
Compliance risk increases
Handbook Chapter · F-042

Training Reimbursement Fraud

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

Exhibit AI Detection

AI-Powered Detection Design

Regularly check every active table QR code against the verified, authorized payment destination.

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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