An employee steals the cash collected from a customer for an account receivable and conceals this theft by issuing a credit memorandum indicating that the customer returned the merchandise.

A small fire destroys $3$ days of cash receipts.

The official designated to sign checks is able to steal blank checks and issue them without fear of detection.

A sales clerk in serving customers often rings up a sale for less than the actual amount and then keeps the additional cash collected from the customer.

Three cashiers use one cash register drawer and the cash in the drawer is often short of the balance kept on hand

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