Webclass 87: Inventory leakage fraud KPIs

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

Non cash

Correct Incorrect Correct answer

Billing

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

Because the auditors might usually count boxes and assume they are full

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Because empty boxes are a fire hazard

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

Because they will be less likely to notice empty boxes and fake products

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Because they will cost less to the company

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

Because the external auditors did not look at inventories directly, only at paper documents relating to orders and shipping documents

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Because the auditors only did cyclical inventory counts

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

To hide the fact that he was issuing himself customer refunds, but for products that did not really come back into the warehouse

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Because he was stealing inventory from the warehouse

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

By artificially transfering stock on-consignment to physical stock

Correct Incorrect Correct answer

By entering journal entries for fake sales

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

Because they are shipping the unbooked production out to the black market

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Because they are ensuring that the warehouse does not get over-crowded with products

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

Between supply chain manager and the warehouse manager

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Between the CFO and the CEO

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

Yes

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No

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

AUFM

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MKFP

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

MCAFPOV

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BSEG

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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?

That some of the goods received, were intercepted by a third-party

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That the purchase order quantity was incorrect

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

Because more is delivered than expected, in order for some of the delivery to be taken to an unexpected location

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Because the delivery quantity includes deliveries to more than one customer at the same time

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

WI: Inventory document

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WA: goods movement for sales order

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

In the T156T movement type description table

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In the T003T document type description table

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Webclass 87: Inventory leakage fraud KPIs

Webclass 87: Inventory leakage fraud KPIs

admin June 9, 2026

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