What is the best proactive computer test to detect skimming where an employee with low sales may be a suspect?

Question

Quizplus · Accepted Answer

Summarizing net sales by employee and listing the lowest ten employees would be the best proactive computer test to detect skimming by an employee with low sales. Skimming involves stealing cash from sales transactions and not recording them, leading to lower net sales for the employee. By analyzing net sales by employee, the low performing employees can be identified and investigated for potential skimming activities. Summarizing receivables or discounts may not directly detect skimming. Summarizing sales by location may be useful but may not directly identify skimming by a particular employee.

What Is the Best Proactive Computer Test to Detect Skimming