A manager of one of the employer’s branches was dismissed for “rolling” stock resulting in a misrepresentation of the stock in the store, and for failing to report irregular entries in the store’s stock file. The employee denied that she had done anything wrong, and attributed the losses to the fact that after recently moving premises, the stocktaking procedures were in disarray. The employer contended that the manner in which the employee had completed certain forms was tantamount to fraud.