Which of the following statements about skimming is INCORRECT?
Skimming schemes can involve the theft of either cash sales or accounts receivable payments.
Skimming schemes are generally more difficult to detect than cash larceny schemes.
Skimming schemes involve stolen customer payments that have not yet been recorded.
Skimming schemes are considered on-book frauds because they leave an audit trail.
skimming is off-book frauds