What is the first step in investigating employee theft?

The first step in investigating employee theft is performing a physical inventory check. This action serves as the basis for understanding the extent of the inventory discrepancies and establishing whether there is indeed a theft problem. Conducting a physical inventory check allows an investigator to gather concrete evidence about what items are missing and can help pinpoint the time frame in which the discrepancies may have occurred.

By identifying any inconsistencies in the inventory, investigators can then determine patterns or anomalies that may warrant further investigation such as narrowing down the possibility of employee involvement. This step is crucial before jumping to conclusions or taking other measures, allowing for a methodical approach to uncovering the truth behind the theft allegation.

While other choices like conducting a surprise cash count or investigating employee backgrounds may be important in the broader context of a theft investigation, they are best approached after establishing a clear understanding of the situation through a physical inventory check. Consulting with alarm companies might provide security insights, but it is not an investigative step focusing directly on identifying theft.