Englisch > Deutsch Wirtschaft/Finanzwesen Bilanzierung/Buchhaltung

Dear colleagues, I am working on the translation of a training on fraud prevention. The context sentence for the term is: "Breaching existing SOP’s in each case, e.g. Shorts & Overs, short changing Customers, false transfers, etc."

I have found the following definition for the term, which is quite clear:
"Over and short—often called "cash over short"—is an accounting term that signals a discrepancy between a company's reported figures (from its sales records or receipts) and its audited figures. The term also is the name of an account in a company's general ledger—the cash-over-short account."

But I am still not sure about the correct German term for this and would appreciate your help with this. Thank you!