Protection from an accusation of theft by the employer

I am the manager of a boutique retail store in Abu Dhabi.

My company has not been earning money, details I am privy to due to the report I send to the owners, my boss.

I know they considered filing bankruptcy last year when his loan application was denied. Now, my boss is suddenly accusing me of theft a week before my vacation.

He says items are missing in the inventory. When I joined 2 years ago the inventory wasn't complete, and when we changed the systems this year, items were not migrated properly.

I suspect this is their way of regaining back loss, accusing me of theft.

How do I protect myself?