Improper accounting and sales manipulation by employees

「We received a report that, in some sales transactions at the relevant location, (1) improper accounting had been performed by recording sales for 3 periods from a particular customer in the core system with content different from the goods actually shipped in order to make the branch's results appear better, and (2) sales had been manipulated by registering quantities and unit prices that differed from reality to facilitate the employee's sales activities (collectively, the misconduct).」