The ancient Mesopotamian civilization is renowned for its early advancements in writing, mathematics and governance. During the reign of King Shulgi of Ur (ca. 2094–2047 BC), major reforms were introduced to improve record-keeping, taxation and bureaucracy. However, with this structured system came increased opportunities for corruption.
In fact, we may have one of the earliest recorded cases of what was possibly financial fraud from this period.
A cuneiform clay tablet from the Ur III texts (Nos. 8–47) details the delivery of sheep and goats, meticulously recording the number of animals received. Yet, in the 10th month of King Shulgi’s 41st reign year (ca. 2053–54 BC), an irregularity appears. The final tally for the month was recorded as 896 sheep, but the cumulative dated entries should have totaled 898.
Was it a simple clerical error?
Most historians think so.
But what if it wasn’t?
I have a theory—an alternative and, perhaps, more plausible one.
What if the scribe deliberately manipulated the records to conceal the extra sheep?
The discrepancy—just two missing sheep out of nearly 900—was small enough to escape notice, making it a clever act of fraud.
If intentional, this could be the earliest documented case of financial fraud in history. It suggests that as soon as humans began keeping official records, some found ways to exploit them.
We may never know for certain whether this was a mistake or a calculated deception. But those two missing sheep might just mark the first recorded instance of financial corruption.
Or, as we might call it today—the first white-collar crime.
bhaskar saikia 
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