<P> In addition to criminal prosecution, companies have the option to seek civil restitution . In a lot of theft cases, the company loses property that cannot be returned or recovered . Since the dishonest associate represented the company, the reputation of the company may have been tarnished, relationships with business partners may suffer or terminate, and the possibility of lost business opportunities with new clients . The company also uses a lot of resources, technology, and payroll to investigate internal theft, and any other possible losses or "damages" incurred by the company due to the associate's dishonest behavior allow the company to partner with a legal firm or their own legal department to demand civil restitution from the former associate in the amount determined by a case - by - case basis . Failure of the former associate to pay the civil restitution may result in the company filing a civil lawsuit . </P> <P> The development of electronic article surveillance (a magnetic device attached to the merchandise that would trigger an alarm if removed from the store, also called EAS) led to an increase in arrests; however, many cases have been dismissed due to lack of observation of the crime . A later effort, called "benefit denial" by Read Hayes, was intended to reduce the incentives for people to take the items by destroying the usefulness of items that were improperly removed from stores through the use of measures such as exploding dye packs . </P> <P> Internal loss, as with other forms of shrinkage, can be classified as either "malicious" or "non-malicious". </P> <P> The malicious internal loss is shrinkage caused by individuals from within the business such as staff members and cleaning staff and anyone else involved internally in the company . Internal shrink accounted for 35 percent of shrink to businesses in 2011 . Internal shrink is caused by methods such as staff members stealing products, cashiers not ringing sales through the tills and keeping the payment for themselves, package pilferage, staff selling products to friends and family at discounted prices, "sweethearting" by giving products for free to friends and family by staff, colluding with maintenance staff or external contractors to steal products, and under - ringing merchandise on the tills for friends or family so they end up paying less for the items . </P>

Loss caused by theft of cash by cashier after business hours is a