Which One of the Following Types of Cash Defalcation Is

question 112

Multiple Choice

Which one of the following types of cash defalcation is LEAST likely to be detected by an auditor?

• A) That which involves EFT
• B) That which occurs before the cash is recorded
• C) Lapping
• D) That which occurs after the cash is recorded but before it is deposited in the bank

---

Definitions:

Alpha Particles

A type of ionizing radiation consisting of two protons and two neutrons; they are a common form of particles emitted by radioactive materials.

Gamma Rays

Electromagnetic radiation of the highest frequency and energy, emitted from atomic nuclei during radioactive decay.

Background Radiation

The ionizing radiation present in the environment naturally from cosmic rays, radon gas, and other sources not due to deliberate human activity.

Radon

A radioactive, colorless, odorless noble gas occurring naturally as the decay product of uranium, posing health risks due to its ionizing radiation.