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Shoplifting
Shoplifting (also known as five-finger discount,
or shrinkage within the retail industry) is theft of
goods from a retail establishment.
It is one of the most common property crimes
dealt with by police and courts
Perpetrated by Employees
Merchandise Procurement
Nepotism, favoritism, inflated sourcing costs,
mismatch between physical receipts and the GRN
quantity (Goods Received Note) at the warehouse,
part-deliveries against a PO are used.
The entire situation is very fluid and concepts of
transit goods, price under re-negotiation,
RGRN (Reverse GRN) are used to misguide
auditors.
Indian Examples