Investigation of facts of theft in a major retail chain

In the course of a quarterly inventory, major shortage of the range of alcohol and cigarettes was detected in the warehouse of a hypermarket. The client asked us to assist him in conducting an investigation. We found out that thefts were made by entering non-existing receipts notes into the database by IT-managers. The company made payments to the supplier who shared 50% of these monies with the IT manager and with the corporate buyer who managed the account of mala fide supplier. Upon the results of the investigation, a criminal case was initiated in connection with the fact of fraud.