Dylan Keefe, CFE, was asked to investigate suspected fraud at Marcy Company. During his investigation, he gathered certain information. First, he prepared a list of employees who are able to both process a refund and who also can adjust inventory. Next, Dylan prepared a list of transactions that included both a sale and refund on the same day. Finally, he he prepared a report listing employees with the highest number of refunds for the period. What type of scheme is most likely occurring? False refunds False reimbursements False income False voids