What type of fraud did Anna commit by recording a lower sale amount and skimming the difference?

The scenario described involves Anna manipulating the recorded sale amounts to show a lower figure and then skimming the difference for her personal gain. This aligns specifically with the concept of an understated sales scheme. In this type of fraud, the perpetrator intentionally records sales at amounts less than what was actually received, effectively creating a discrepancy that allows them to siphon off the difference.

In understated sales schemes, the fraudster benefits financially by taking the difference, which is not reflected in the company's financial records. As a result, it leads to financial losses for the business while providing personal gain to the fraudster, in this case, Anna.

Other choices involve different mechanisms of fraud. For instance, lapping of receivables involves the misappropriation of incoming payments to cover up shortages by using funds from one customer to pay another. An unrecorded sales scheme refers to not recording transactions at all instead of manipulating their values. A cash larceny scheme typically involves stealing cash that has already been recorded in the books, rather than altering sales figures. These distinctions highlight why the correct answer precisely defines the nature of Anna's fraudulent actions.