Leslie White, CFE, Was Called in to Investigate Suspicious Activity

Leslie White, CFE, was called in to investigate suspicious activity at Anderson's Department Store. During her investigation, she ran a test to search for customer sales and refunds that occurred on the same day. She also summarized refunds by employee and extracted the names of all employees who can post both refunds and inventory adjustments. What type of scheme is Leslie most likely looking for?

A) Skimming
B) Unconcealed larceny
C) Fraudulent reimbursements
D) Fictitious refunds