Employees can falsify the amount of sales they have made in which of the following way?

Question

Options

• AFictitious sales
• BAltered sales
• CConverting sales of others
• DAll of the above

• A
  17% (12)
• B
  4% (3)
• C
  7% (5)
• D
  71% (49)

Explanation

Option D is correct because all three listed methods represent distinct, documented ways employees manipulate sales records for personal gain - each operates differently, but each constitutes falsification.

• A (Fictitious sales): Recording sales that never occurred - inventing customers or transactions entirely. This inflates volume without any underlying transaction.
• B (Altered sales): Taking real transactions and changing the figures, such as inflating dollar amounts or quantities. The sale happened, but the recorded value is fraudulent.
• C (Converting sales of others): Reassigning a colleague's legitimate sale to one's own record - the sale is real, but credit is fraudulently redirected, often to hit commission targets.

Since A, B, and C are not wrong - they are all valid fraud mechanisms - no individual option is a true distractor here; the trap is selecting only one method when the question tests whether you recognize the full range.

Memory tip: Think FAC - Fictitious (fake transaction), Altered (real transaction, fake numbers), Converted (real transaction, stolen credit). If you can name all three FAC methods, you'll never second-guess "All of the above" on sales fraud questions.

No community discussion yet for this question.