Rationale: Payslips can be deliberately miscalculated to pay extra amounts. Staff may collude with customers to under-record quantities of despatched goods on delivery notes so the customer pays less: conversely, employees may collude with suppliers to pay invoices for larger quantities than were actually delivered. Option (iv) may have made you hesitate: it seems such a positive, desirable thing! However, profits in excess of target may be siphoned off, with less scrutiny once targets have been met.
