Institute of Certified Bookkeepers

Sales Suppression Software

Example 1: Downloading software with sales suppression capabilities

Ron downloads ‘Sales Zapper’, a software program that is compatible with his existing POS system. It's designed specifically to manipulate sales records and can also erase certain records without leaving a trace.

A reasonable person would consider that one of the program's principal functions is to falsify, manipulate, hide, misrepresent, destroy or prevent the creation of records, and so Sales Zapper falls under the definition of an ESST.

Example 2: A USB device with more than one principal function

Anthea operates a café and realises that storing data from her POS system is using too much space on her computer's hard drive, so she buys a USB device to store the information on instead. The USB device is sold as ‘SalesUSB’, and when the POS system data is transferred to the USB device, there is a hidden program that deletes every fifth cash sale. SalesUSB has two principal functions – one for storage, and one to delete every fifth sale.

The hidden program is part of SalesUSB, and is an ESST, as a reasonable person would consider that one of its principal functions is to falsify, manipulate, hide, misrepresent, destroy or prevent the creation of the user's records.

Example 3: Non-compliant training mode

Stephen operates a pub and buys a separate module called ‘TrainStaff’ from his POS developer, which he adds to his POS system. The module contains an additional function to enter, amend or delete genuine business transactions (not just those in training mode) without leaving a trace.

A reasonable person would consider the additional function to manipulate and delete live sales is an ESST as one of its principal functions is to falsify, hide, misrepresent, destroy or prevent the creation of transaction records.

  • 27th August, 2018
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