7. Per the Fraud Examiners Manual, what type of fraud is occurring when a person charged with receiving goods on behalf of the victim company falsified the incoming shipments to indicate, for example, that 900 units were received when 1000 units were actually received? A. False shipments of inventory and other assets. B. Falsifying discounts and allowances, bad debt expense or lost and stolen assets. C. Concealment of inventory shrinkage D. Falsifying incoming shipments. 8. Per the Fraud Examiners Manual, what distinguishes an illegal gratuity from a bribery scheme? A. An illegal gratuity does not necessarily include intent to influence a particular business decision after the fact, but a bribery scheme does. B. An illegal gratuity does not necessarily include anything of value, but a bribery scheme does. C. An illegal gratuity does not necessarily include intent to influence a particular business decision before the fact, but a bribery scheme does. D. A bribery scheme does not necessarily include intent to influence a particular business decision before the fact, but an illegal gratuity does.