LAPPING example
Galih stole cash used by Customer A to pay the loan, the funds received from Customer B was used to pay the balance of receivables owned by the Customer A and so on, this can be likened to digging a hole and cover the hole.
KITTING example
Ariza cover the theft by creating cash by wire transfer of money between banks (interbank transfer). Ariza makes money by depositing checks from bank A to bank B and pull their money. Because Bank A, funds not enough, then Ariza deposit a check from Bank C to Bank A to Bank B before the check cleared. Thus the pattern continues with the checks and deposits as many times as necessary to keep the check could not be rejected. So that auditors can overcome the lapping and kitting there was made a test to detect lapping and kitting. After each test question.