I’ve seen it many times - a company is losing money hand over fist and they cannot for the life of them understand why.
Someone’s stealing the money.
I’ve seen a husband stealing to support a drug habit or a mistress that his wife knew nothing about.
I’ve seen a trusted manager who created false vendors, sold inventory to competitors and rang up refunds on a different register tape.
I’ve seen with my own eyes a department store employee’s car loaded to the roof in the hatch area with vacuum cleaners in boxes, ready to sell to her friends.
I’ve seen a guy at the drive-through at the bank, cashing a check he stole from the back of the owner’s business checkbook.
In none of these cases were the “authorities” willing to bring charges. None of the money was ever recovered.
If your business seems to be inexplicably losing money - I’d check for signs of theft before I’d look anywhere else.