EJ Retail Store, a regional public company, hires you, a forensic accounting services professional (AICPA 2019, SSFS No. 1; IIA, AICPA, and ACFE 2008; NIJ 2007) at F & K CPAs, to investigate possible thefts of cash. The store supervisor, Robert Canyon, laments, “Some of our employees are probably stealing cash from the cash registers, thinking the company doesn't pay them enough and that everyone else is stealing from the company, too. Please find evidence, so we can know what is happening here!” Your objective is to investigate possible thefts of cash, including cash stolen after it was recorded as revenue by EJ Retail Store's accounting system. You can specifically look for phony Sales Discounts, Sales Refunds, and Sales Voids. For example, an employee may tell a customer that his or her cash register is not working, write a manual receipt indicating full price for the...

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