During a Routine Audit,a Review of Cash Receipts and Related

Multiple Choice

During a routine audit,a review of cash receipts and related accounting entries revealed discrepancies.Upon further analysis,it was found that figures had been entered correctly and then subsequently changed,with the difference diverted to a fictitious customer account.This is an example of

A) kiting.
B) data diddling.
C) data leakage.
D) phreaking.