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.

Question

Quizplus · Accepted Answer

This scenario describes data diddling, which is the act of deliberately changing data with the intent of concealing unauthorized activities or committing fraud. In this case, the numbers were initially entered correctly but subsequently altered to divert funds to a fictitious account, highlighting the intention to commit fraudulent activities.

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