This is probably way off topic, but I could have ripped the congregation off big time back when I was assistant account servant or whatever it was called (it's been way too long). About half the elders and servants lacked a high school degree. None had gone to college. They were completely ill-prepared to do the simplest accounting task. Preparing the weekly bank deposit was an hour-long affair.
When the audit would come around, the elder doing the auditing would read the instructions from the society and would be absolutely clueless. He would read some questions, joke about how he didn't have a clue what it was saying, check the right box, laugh and say "you did that right guys", and we'd all have a laugh and go on about our business. Duplicate receipts weren't kept. A book study conductor could simply create a receipt saying there were 5 dollars in donations when there were actually 20 and pocket the difference.
Luckily for the Witnesses, I never saw any evidence of thievery. The donations were typically pretty pitiful, so the caper would be an extremely small one. I was a kid when they were still selling the magazines, but I imagine the temptation to steal would have been a lot bigger then as hundreds of dollars were being collected.
To bring this back to a point that's on-topic, although I think any theft is probably a minor problem, electronic payment, donations by credit card, etc. would all but eliminate it. There's always the off-chance that some hacker JW could figure out a way to game the system, but honestly how many of those could possibly exist?
