The Retail environment presents countless opportunities for theft and fraud and whilst a significant amount is undertaken by customers we must not ignore the theft or fraud that is done by members of staff.

There is no such thing as a typical case because individuals find a wide variety of ways of stealing from or defrauding the Retailers that they work for. Also there is no typical Defendant. I have dealt with cases involving junior sales staff right through to very senior managers.

If there is any common element across the cases where I have been instructed it is that they start small and, often quite rapidly, get a whole lot bigger. The person seeking to commit the theft or fraud may start with a small value "test" transaction, perhaps a fraudulent refund for just a few pounds. If it is noticed then it will probably be possible to pass it off as a genuine mistake and if any disciplinary action is taken by their employer then it will probably be no more than an internal reprimand. But if they have found, or created, a loophole and no-one notices it, then it can quickly mushroom into repeated thefts or fraudulent transactions running into £1,000's or more.

If caught and successfully prosecuted for these offences, which often involve an "abuse of a position of trust", the result can be a significant custodial sentence.

The most common forms of theft and fraud include:

• Fraudulent refunds ~~ the goods are not actually returned but the sales assistant records a refund, and then pockets the cash.
• Fraudulent voids ~~ the sales assistant cancels the transaction either before it is completed or after the customer has left the store to create the impression that the customer did not buy the goods, and then pockets the money.
• Simply not recording the sales transaction at all ~~ if the customer does not require a receipt then the sales assistant can accept the payment but not record the transaction, and then pocket the money.
• Fraudulent credit card transactions ~~ the sales assistant accepts payment with a credit card and processes it through the Card Payment Terminal but does not record the transaction on the till. This can allow them to take the cash equivalent from the till drawer.
• Fraudulent debit card transactions ~~ for example, processing a cash-back on a stolen card.
• Authorising false invoices ~~ where an order is placed and the invoice is paid in the knowledge that the goods ordered have never been delivered.

Actually there is a second common element in the cases where I have been instructed. The evidence has been both complex and voluminous, and required careful analysis by someone who understands what they are looking at.