10-8 LO3 Describe: (a) lapping and (b) skimming. 10-9 LO 4 Fraud related to cash often happens in nonprofit organz because they tend to lack segregation of duties. Explain how an vidual could steal cash from a nonprofit if the individual has to bility for collecting cash, depositing cash, and recording journ 10-10 LO 4 List vidual has responsi- recording journal entries