15. Per the Fraud Examiners Manual, what is an advantage of processing a false refund on credit cards sales in lieu of processing a normal cash transaction? A. a perpetrator reaps a financial gain only if the customer is willing to share the refund B. a perpetrator reaps a financial gain while inventories will not be automatically adjusted. C. a perpetrator reaps a financial gain without having to physically take cash from the register and carry it out of the store. D. a perpetrator reaps a financial gain while having to forge the customer's signature. 16. Per the Fraud Examiners Manual, which of the following best describes skimming? A. The removal of cash from a victim entity after its entry in an accounting system B. The removal of cash from a victim entity prior to its entry in an accounting system C. The removal of inventory from a victim entity after its entry in an accounting system. D. The removal of inventory from a victim entity before it has been counted. 17. Per the Fraud Examiners Manual, which of the following is a red flag for a register disbursement scheme? A. voided transactions are properly documented and approved by a supervisor B. appropriate separation of duties (e.g., register counting and reconciliation are not done by the cashier). C. the register employee has authority to void his own transaction. D. there are no gaps in the sequence of transactions on the register logs