Could you please answer the following:

The Committee of Sponsoring Organisations of the Treadway Commission (USA) identified that between 1998 and 2007 revenue manipulation was the key contributor to financial statement fraud in 61% of cases in the USA. a. Describe two types of fraud schemes that involve revenue manipulation; and b. How they were used to misrepresent the financial statements. Include an example of a past financial statement fraud case from Australia or the USA for each of the fraud schemes