Do you think a person should be fired if it is found that he or she employees cheat their company out of overtime once in a while?

Yes I think there would be grounds for firing if an employee helped his fellow employees cheat on overtime. Relations between the employee and the company should be based on a fair day's work for a fair day's pay and pay should only be based on the hours actually worked. If there is any dispute over pay or time off for overtime it needs to be discussed openly with the employee's supervisor.

The activity of providing goods and services involving financial and commercial and industrial aspects.