Cash collection of sales revenue is still a valid and standard method for commercial enterprises. For network airlines with operations in multiple regions and countries worldwide, cash collection is a crucial process that poses significant fraud risks. Therefore, it is vital to ensure that cash collections in connection with revenue accruals are deposited into corporate bank accounts in full and on time and that the accounting records are consistent within the internal control systems of airlines’ financial processes. This situation is explained with a sample fraud transaction related to airline cash collection processes.