Definition
The theft of cash before it is recorded.
Context
Skimming is a common form of asset misappropriation and typically occurs in cash-intensive environments such as retail, hospitality, or service industries. It is closely linked to weak internal controls and lack of segregation between cash handling and recording.
Meaning
Particularly difficult to detect due to the absence of accounting records and a significant risk factor in cash-based operations.
Example
Cash sales are not recorded.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Skimming", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/skimming/, accessed April 18, 2026.