What type of scheme did Jackson commit by manipulating his receiving reports?

Jackson's manipulation of receiving reports indicates that he was involved in a purchasing and receiving scheme. This type of scheme typically involves altering documents related to the acquisition of goods or services to facilitate fraud. By manipulating receiving reports, Jackson could create a false narrative about what has been delivered, which could allow him to either misappropriate assets or exploit the company's purchasing processes.

In a purchasing and receiving scheme, fraudsters often engage in actions such as creating fictitious deliveries or inflating quantities of received goods, which can lead to financial losses for the organization. This manipulation often centers around the documentation associated with these transactions, making the correct identification of the scheme crucial for understanding how fraud can occur in the procurement process.

The other types of schemes listed do not fit the scenario described with Jackson's actions. Noncash larceny typically involves stealing physical items without altering records related to the purchase or receipt of those items. An asset transfer scheme usually refers to changing the ownership of assets within the company, while a billing scheme typically revolves around creating false invoices or billing for goods or services not rendered. Thus, the purchasing and receiving scheme accurately reflects the nature of Jackson's fraudulent actions.