The three types of cash theft are skimming, cash larceny, and fraudulent disbursements.

Skimming and cash larceny involves the theft of cash receipts, cash flowing in the business.

On the other hand, fraudulent disbursements involve the theft of cash flowing out of the business in the form of payments.

Skimming, also known as "off book" frauds the theft of cash that has not yet entered the employer's accounting system. Since the missing money is never recorded, skimming schemes leave no direct audit trail.

This week's discussion question(s):

What are zappers? Who should be considered about these devices and why? What methods can be used to detect zappers?

Please post at least 200 words with references