Write me a discussion question and answer related to this and analytical symptoms and accounting symptoms that would be present without directly asking what accounting and analytical symptoms would be present:

Jacob is an inventory manager at a warehouse for a large electronics store. Jacob has access to the warehouse inventory system and deals with incoming and outgoing shipments. Jacob notices that the warehouse's security and inventory system is very outdated and is very lax. Noticing several internal control deficiencies, Jacob seeks an opportunity to falsify incoming shipments and commit non-cash larceny asset misappropriation. He believed that if he could sell the misappropriated assets, he could use the proceeds to feed his hot hand on the blackjack table and later repay the company back.

Jacob decides to steal high-end wireless headphones from the store. In committing this fraud, Jacob would attempt to misappropriate the assets by understating the quantity of inventory received from vendors. For example, when the warehouse would receive their weekly shipment of 500 boxes of headphones, instead of recording the full amount received, Jacob would document that only 450 orders were received. Knowing that the receiving reports would not match the vendor invoices when he understated received inventory, Jacob would alter one of the two copies of the receiving reports to match the "450" orders that were received. The other receiving report would be sent to accounts payable to ensure full payment of the correct amount of inventory to the vendors. Once Jacob would steal the excess inventory he underreported, he would sell the headphones on various online platforms. He used an anonymous online marketplace and would only meet up with customers in person and accept cash payments to avoid electronic trails. He would also meet up with customers in several different locations to avoid further suspicion. Jacob continued to understate inventory received and sell the excess inventory to hundreds of customers online for several months.

Eventually, the electronics store conducts a physical inventory inspection and discovers discrepancies between inventory in the warehouse and the amount reported on invoices within the accounts payable department. The accountant reviews the inventory records and notices a consistent underreporting of the headphones. After this discovery, the company examines security footage and finds out that Jacob had directly stolen 4,580 total units of headphones over the course of 11 months. Jacob was later fired from the company and faced legal consequences for his actions.