The general manager of the cafe resorted to sales skimming, where she overcharged customers, pocketed and embezzled the extra money, but recorded the sales in their original amounts. In addition to diverting the client's money to her own bank accounts, the accountant in the second case stole money from credit cards she held for her work. She did this without any approval or initiative from credit card holders. In both the cafe and the accounting firms, accounting controls are inadequate and the employees who committed the fraud in both cases took advantage of it. White-collar crimes therefore occurred in both cases. But there were more flaws in the accounting controls of cafes than in those of accounting firms. One of the key internal cash controls, which is lacking in both institutions, is the allocation and rotation of tasks. Had these measures been implemented, sales skimming, fictitious registrations and illegal misappropriation of cash could have been avoided.