For questions 91 to 95, use the following: Indicate whether the following are either: (A) Fraudulent Financial Reporting or (B) Misappropriation of assets. 91. Manipulation, falsification (including forgery), or alteration of accounting records or supporting documentation from which the financial statements are prepared 92. Embezzling receipts (for example, misappropriating collections on accounts receivable or diverting receipts from written-off accounts to personal bank accounts) 93. Using an entity's assets for personal use (for example, using the entity's assets as collateral for a personal loan or a loan to a related party) 94. Stealing physical assets or intellectual property (for example, stealing inventory for personal use or for sale, stealing scrap for resale, or colluding with a competitor by disclosing technological data in return for payment) 95. Causing an entity to pay for goods and services not received (for example, payments to fictitious vendors, kickbacks paid by vendors to the entity's purchasing agents in return for approving payment at inflated prices, or payments to fictitious employees)