Fraud Examination 5th Edition by Steve Albrecht,Chad Albrecht,Conan Albrecht, Mark Zimbelman

Exercise 31

If a perpetrator has stolen assets, which of the following is the easiest method for concealing the theft a. Reduce liabilities (such as payables).
B) Manipulate dividend or stock accounts.
C) Increase other assets (such as receivables).
D) Increase expenses.