So far we have discussed two ways in which fraud is committed at the cash register: skimming and cash larceny. These schemes are what we commonly think of as theft. They involve the surreptitious removal of money from a cash register. When money is taken from a register in a skimming or larceny scheme, there is no record of the transaction (unless or until the thief takes separate steps to conceal the scheme)—the money is simply missing.
In this chapter, we discuss fraudulent disbursements at the cash register. These schemes differ from the other register frauds in that when money is taken from the register, the removal is recorded on the register. A false transaction is recorded as if it were a legitimate disbursement to justify the removal of money. Bob Walker's fraudulent refunds in the next case study were an example of such a false transaction.
Two basic fraudulent disbursement schemes take place at the register: false refunds and false voids. Although the schemes are largely similar, there are a few differences between the two that merit discussing them separately.
Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month, and much more.
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
Julian F.
Head of Cybersecurity
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.
Addison B.
Field Engineer
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.
Amir M.
Data Platform Tech Lead
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.
O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.
