Câu 22: CFE - Financial Transactions and Fraud Schemes: Certified Fraud Examiner - Financial Transactions and Fraud Schemes

Martin worked in the warehouse of a large electronics distributor. When a shipment of five hundred cameras arrived, Martin stole one hundred of the units. He sent a receiving report to accounts payable indicating that all five hundred cameras arrived. However, he altered the copy used for the inventory records to indicate that only four hundred of the units were received so that the available inventory would match the perpetual inventory records. What type of scheme did Martin commit?

1. A. A false sale scheme
2. B. A skimming scheme — đáp án hiện tại
3. C. A purchasing and receiving scheme
4. D. A register disbursement scheme