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The electric company knows how much electricity you paid for at the pay point when you bought the top ups on your account. Once in a while they read the meter - if lots more has been used than has been bought it looks dodgy.
A supervisors key might get the electric on - but that is effectively a loan to stop granny freezing, the kids meal cooked, etc. When the meter is read the tariff on future topups would probably be adjusted to get the money back. Of course the electric company records show when their 'supervisors' hey has been used - if a fraudsters key has been used then there's no record.
No rocket science involved.
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