Which type of fraud scheme does not typically have a clear audit trail?

Skimming is a type of fraud scheme where an individual takes cash from a transaction before it is recorded in the accounting system. This makes it particularly difficult to trace, as there is no official record of the transaction that includes the stolen funds. Unlike other types of fraud, such as cash larceny, which involves taking cash that is already recorded, skimming bypasses the recording process entirely, leaving little or no paper trail for auditors to follow.

This lack of an audit trail is what distinguishes skimming from other fraud schemes. In cases like cash larceny, although there might be some discrepancies in the record, there remains an audit trail of the transactions that can be investigated. Bribery and asset misappropriation also have paper trails, as they often involve transactions or contracts that can be reviewed. However, since skimming occurs before the transaction is officially recorded, it typically does not leave any evidence that auditors can examine, making it difficult to detect and investigate.