Usually, the fraud doesn't involve with managers. Usually cashiers or customer service folks in the return counter collude with customers: switching upc codes t

Usually, the fraud doesn't involve with managers. Usually cashiers or customer service folks in the return counter collude with customers: switching upc codes to swap a high price item with a low price one. LP (loss and prevention) usually focus more about this kind of collusion than a random $10 theft. In a case I know of, LP colluded with the customer service manager to steal $10K cash, by shifting the camera focus from the money counting area. In this case, both the LP manager and the customer service manager got fired, and, of course, without any charges, since there is no proof. At Fry's electronics, to return a product, LP has to key in his password as well. If the price of returned product is more than $300, LP and some other manager have to key in their passwords.