Implementing proper controls and holding employees accountable are both extremely effective ways to limit employee theft. Some additional controls that can be used are maintaining a good record of inventory, conducting regular audits and maintaining surveillance cameras when necessary. Furthermore, separating job duties so that no one employee is responsible for all aspects of the transaction will limit an employee’s opportunity to steal from the employer. Implementing secure cash handling and limiting employee access to high value items will also reduce the likelihood employees will steal from their employer. Employees should be treated fairly, have a positive and productive work environment, and have a clear understanding of company policy all of which will reduce employee theft. Investigate any discrepancies as soon as they occur and consistently apply discipline to deter employees from engaging in dishonest behaviors.