A 34-store apparel chain with 2.3% shrinkage (benchmark: 0.8–1.2%) had three consecutive audits identifying the problem with no resolution.
Results
Billing fraud at 4 outlets identified in 10 days; 3 ghost employees found in first payroll cycle; one stockroom access log resolved a 6-month inventory variance. Chain shrinkage reduced from 2.3% to 0.9% in 6 months.

