FVA Not for points English to Portuguese Bus/Financial Finance (general)

"Skimming schemes get their name from the fact that money is taken "off the top," as cream is skimmed from milk. The main categories of skimming schemes are —
• Unrecorded sales;
• Understated sales and receivables;
• Thefts of checks through the mail; and
• Short-term skimming."....

"Skimming, the most common form of cash misappropriation, is the removal of incoming funds before they can be recorded in the company's books. Skimming schemes leave no direct audit trail, and often the company is unaware that the cash was ever received. Any employee who comes in contact with cash can, in theory, skim money."....

"These schemes involve the theft or misuse of company assets by such means as billing fraud, skimming revenues, check-tampering, etc."