Glad to hear that you would never commit fraud or theft from your employer. What intrigues me is if you noticed the loopholes did you raise your concerns or point out the gaps in their processes? Processes are never set in stone, there is always room for improvement and I believe it is up to every employee regardless of seniority to prevent fraud whenever they spot the possibility. Fraud prevention is not only the responsibility of the Finance team.

As for OP hoping to get his wife's TP and Avios credited to his BAEC account that's a non-starter. It's like buying a ticket you have no intention of actually flying and still hoping to receive the TP and Avios. Never going to happen.