Not as much as you would guess. Managers are the most likely source of serious theft, but at the same time, they are usually being paid $70k-$100k a year and typically have bonus agreements where if the stores profits go up in a financial quarter they get a payout, and there's a lot of store managers getting more money from their bonus than their payroll, so to motivate theft you need a VERY greedy manager who is going to get more than 6 figures from the scheme or he's risking his job for less money than his job pays anyway. The most common method is falsified sales, that's gonna get him his bonus when he knows he's not hitting metrics and was really expecting the payout. I've seen a few managers get caught on this. Next you have the more complex attempts, like filling in fake data for large ticket item deliveries or printing out delivery sheets with no sale in the system at all, then you have the delivery to a known place and you keep the high ticket items and sell them out otherwise profit off the delivery, this can go on for some time before it becomes evident. Sometimes there's smaller scams like the Walmart managers that were cashing out giftcards, putting them back on the shelf and 100% getting away with it because Walmarts system was probably out of date with modern standards. Then you have the wild schemes like getting free mech from vendors, returning that mech in the system before inventory and getting yourself fired for petty theft before anyone figures out you have stolen several million dollars in comped merchandise that never existed in the first place so no one's even looking for it. Being fired for theft is a nice master touch, because it caused a ton of confusion when they bring the charges to police. Who are easily confused. But you know. It's not ALL management and a lot of high theft items are too cheap to be internal theft, spray paint, exacto knives, cheap earbuds, usually it's a ''I can't get past the ID check'' type of theft.