Yes. I think cheating is a pretty easy thing to do, be it money, time or resources. Time is one of the biggest "cheats" as people fudge the time they spent at lunch or take extra breaks. Maybe they lie on a time card, but even simple things like talking to your friends or looking at things on the internet that aren't work based add to those time-steals, in that the employee isn't putting in a full work day and they are instead devoting some of that time to pleasure instead of work.