I used to have this manager, let's call her "Linda." She was my first manager when I worked for Cargo Furniture. Linda had some issues. One of the issues I recall was "rounding by 3
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The closest thing I can come up with to a rational explanation is that she'd somehow absorbed the concepts that 1)everybody expected the figures to be off, 2)that somebody up the food chain was doing honesty checks, and came to the conclusion 3)that her figures should be off in some unusual way that would somehow throw the hounds off the scent.
Reminds me of my time in a restaurant, doing food inventory and the figures forever being off when a certain manager was running them, and 'rounding off'. Got to the point where he used this to boost his sales numbers, the DM did a spot audit. Lo and behold, massive discrepancies and a GM without a job any longer...
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