When employees avoid detection in a refund scheme to keep the sizes of the disbursement low, is referred to:

Keeping fraudulent disbursements low is a common concealment tactic used by perpetrators to avoid detection. In refund schemes, employees intentionally process fraudulent transactions for small amounts that fall below management review thresholds or internal control triggers. This method prevents the transactions from being flagged as unusual or requiring secondary approval, allowing the scheme to continue for an extended period. The ACFE Fraud Examiners Manual specifically refers to this tactic in the context of register disbursement schemes, noting that fraudsters keep fictitious refunds "relatively small" to avoid drawing attention.

B. Very small disbursements: This is a subjective descriptor, not the standard terminology used. "Small" is the generally accepted term for amounts below a review threshold.
C. Simple disbursements: This term refers to the complexity of the transaction process, not its monetary value. A fraudulent transaction can be simple to execute but large in value.
D. None of the above: This is incorrect because the practice is commonly referred to by the concept of keeping the disbursements "small" to avoid detection, as described in official literature.

1. Association of Certified Fraud Examiners. (2023). Fraud Examiners Manual, International Edition. Section 2: Skimming and Cash Larceny, Subsection: Register Disbursement Schemes. p. 2.414. The manual states, "To avoid detection, the fraudster usually keeps the sizes of the individual fictitious refunds relatively small. A large refund might require a manager’s approval or draw attention because of its size."

2. Singleton, T. W., & Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting (4th ed.). John Wiley & Sons. Chapter 7, "Cash Fraud Schemes," discusses concealment strategies for register disbursements, noting that keeping amounts below review limits is a key method (p. 158).

3. Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2016). Fraud Examination (5th ed.). Cengage Learning. Chapter 6, "Skimming and Cash Larceny," explains that fraudsters often steal small amounts over a long period to make the fraud difficult to detect (p. 189).