Webclass 87: Inventory leakage fraud KPIs

Q1. Which asset misappropriation fraud scheme does inventory theft come under?

Q2. Why would it be suspicious to find empty boxes in the warehouse in an inventory count?

Q3. Why might warehouse staff prefer incompetent auditors to do physical inventory counts?

Q4. How did McKesson & Robbins get away with faking their inventory values for a few years?

Q5. Why did Surag Samaroo at IKEA enter inventory records?

Q6. How did the CFO of DGSE Companies fake the inventory records?

Q7. Why might an employee enter lower than expected values for production?

Q8. Between which two positions is there typically collusion in the Supply Chain?

Q9. Is it normal to have 1-2% inventory shrinkage in FMCG?

Q10. Which table gives you the goods movements per order?

Q11. Which table gives you the scrapped quantity per production order?

Q12. If you have fewer goods receipts than expected, but the invoice value is still the same as the purchase order, what might this indicate?

Q13. Why might you see a delivery quantity that is greater than the billing document?

Q14. Which document type in SAP is typically used for adjustments?

Q15. In which SAP table can we find the description of the movement type?