Ad network data records again manipulated

Now that manual records are being kept , manipulating digital records has become more obvious. For ma*, on 29 december 2015, 22 ads were sold and on 29 january 2016, 13 ads were sold including 1 new .
However now the records are being manipulated to show that only 20 or 16 ads were sold on 29 december 2015, so that the non payment of money for ads being shown will not be noticed by the online publisher/domain investor.
It is a clear case of manipulation of digital records so that the cheating, denial of revenue will not be noticed.