Peter has worked for five years as an assistant accountant for a large garage and vehicle repair workshop. In the past two weeks he has noticed that one of the managers, Simon, has been more stressed than usual. He has asked him if there is a problem, but he will only say “it is personal”. He overhears a phone call where Simon says “please don’t do that, I will try to find the money somewhere, maybe at work or something”.
Peter has never had any cause to distrust Simon, but is concerned at what he heard because Simon handles some of the cash sales in the business, and there have recently been some immaterial end-of-day discrepancies.