If as you said they were unfounded, then his or her manager could simply address the employee making the accusations and solve the problem easily.
Most companies have boxes set up for these kinds of reports so that they can catch people taking advantage of the company. But, in this case, we are not talking about unfounded accusations. We are talking about accusations founded on evidence. i.e You were the only one running the machine that day. Of course, an act of God could have happened. However, what happens when the act of God occurs daily or every other day. Or if you’re the only one in the room when the item disappears or is returned due to a report that it’s missing. Yes, maybe a ghost did do it. But I would doubt it!
What I saw in the U.S. came from working with unions. One union member was late for about 30 minutes every day. Strangely though, on his record, he was never late. After hearing a complaint from a non-union employee and investigation occurred. We found out that the union members were clocking in and out for each other. In this way, they were working an hour to an hour and a half less each employee, every day. If it hadn’t been for this complaint, it would have gone on for a long time.
Basically, these employees were helping each other steal from the company.
If this case were applied to Taiwan, the union members would have the right to sue the accuser for loss of face, which in my opinion would be pathetically stupid.