[Verse 1] Sarah works the register, customers pay in cash But the numbers don't add up when the manager checks the dash Revenue per transaction's dropping week by week Cash sales looking lower than the cards, something's bleak She's taking money before it hits the books Skimming off the top with those innocent looks [Chorus] Five classic schemes that bookkeepers play SLLFP - remember this way Skimming, Lapping, Lying vendors too Fictitious payroll, checks they'll pursue Watch the signals, build controls that stay SLLFP schemes won't get away [Verse 2] Customer A just paid but their balance stays the same Mike took that payment in his little stealing game When Customer B pays next, he'll credit A's account Lapping scheme cycling, hope no one will count Aging receivables shifting all around Payment dates mismatched when the truth is found [Chorus] Five classic schemes that bookkeepers play SLLFP - remember this way Skimming, Lapping, Lying vendors too Fictitious payroll, checks they'll pursue Watch the signals, build controls that stay SLLFP schemes won't get away [Verse 3] ABC Consulting sends invoices every month But they're fake as can be, it's just a stealing stunt Ghost vendor address matches the employee's home Round dollar amounts, red flags they should've known One contact person, no purchase order trail Fictitious vendor schemes are bound to fail [Bridge] Ghost employees on the payroll list Inflated hours that don't exist Unauthorized raises, off-cycle runs Payroll fraud until the damage is done Check tampering with forged names Sequence gaps expose their games [Chorus] Five classic schemes that bookkeepers play SLLFP - remember this way Skimming, Lapping, Lying vendors too Fictitious payroll, checks they'll pursue Watch the signals, build controls that stay SLLFP schemes won't get away [Outro] Auto-reconcile and flag the trends Platform controls defend Match the dates and verify Keep your money safe and dry SLLFP - now you know the way Financial controls will save the day
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