5. Perthe Fraud Examiners Manual, how does the employee conceal a false discount skimming scheme? A. the employee accepts full payment for an item but records the transaction as if the customer had been given a discount. B. the employee steals the payment for an item but records a false refund for exactly the same amount C. the employee steals currency from a recorded sale but substitutes a check from an unrecorded sale to conceal the theft of cash. D. the employee steals one or more incoming checks and records a bad debt expense for the customer's account. 6. Per the Fraud Examiners Manual, which of the following is true with regard to lapping schemes? A. lapping is one of the most common methods of concealing receivables skimming. B. lapping schemes can become very intricate. C. fraudsters committing lapping schemes sometimes keep records of their illegal activity. D. all of the above are true. 7. Per the Fraud Examiners Manual, which of the following best describes how long lapping schemes last? A. the lapping process is short-lived. B. the lapping process continues indefinitely C. the lapping process continues until year-end and the books are closed. D. the lapping process continues forever. 8. Per the Fraud Examiners Manual, what is a repercussion of a fictitious refund scheme? A. the company's inventory balance on the books will be understated. B. the company's inventory balance on the books will be overstated. C. the company's cash balance on the books will be understated. D. the company's cash balance on the books will be overstated