I’ve been helping a business recently where an employee was stealing between $10 and $30 a day. They were stealing by not recording services the business charged for, services which were not reconciled in the business – thereby making uncovering the theft difficult.
It was only when the employee was not in the business for a time that it was noticed.
It’s important that you have processes to track everything, that all revenue, including for services, is reconciled.
This low-level theft, lunch money theft I’d call it, is as disgusting as employees who steal tens of thousands of dollars. The emotional cost is as high and the impact on the business can sometimes be almost as great.