Fraud Examination 4th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht ,Mark Zimbelman

Exercise 13

You are a fraud examiner who has been hired by Bellevue Company to carry out an investigation. Bellevue is a beverage company that has experienced increased shipments of beverages but no increase in revenue. Management suspects that inventory is being shipped to unknown places or is being stolen.
1. How could you use invigilation to help you determine if inventory is being stolen or shipped to unknown locations Briefly explain how you would carry out this investigative procedure.