A process for stealing money from a business by covering the payment by one customer with the payment from another. For example, when customer A pays his bill, the employee pockets the money. Before the theft can be detected, A's account is shown as paid when B pays his bill. The scheme can go on for an extended period by lapping customer over customer. This theft will show up if the thief is absent from the business for more than just a day or two. This is why some businesses require employees to take their vacations as scheduled and remain off the premises for the entire vacation. A proper division of employee duties can help reduce opportunities for employee theft. See also internal control.