In a fictitious void scheme, what is the primary fraud objective?

• A. Create fictitious refunds
• B. Hide skimming by making disbursements appear legitimate
• C. Increase refunds to customers
• D. Falsify sales

Answer: (B)

A fictitious void scheme centers on concealing cash skimming by making disbursements appear legitimate. The thief uses voids to remove a sale from the records and then processes a disbursement or refund that looks like a normal, legitimate transaction. By disguising the cash outflow as an ordinary refund or adjustment, the skim isn’t readily detected in the books. The key objective is to hide the theft in plain sight, not to create or inflate refunds or sales. Other patterns would shift money for other purposes—such as issuing refunds that never occurred, boosting refunds to customers, or falsifying sales—yet none specifically target masking the cash skimming through voided transactions the way a fictitious void does.