Skimming cases can more likely be detected by:

Detailed Explanation:

Rationale for Correct Answer: Skimming is difficult to detect because the stolen cash is never recorded (“off-book”). Therefore, it is often discovered by accident — such as customer complaints, discovery of missing deposits, or unexpected reconciliations — rather than through audits or routine controls.

Analysis of Incorrect Options:

A. Internal audits – Effective for many frauds but weak at uncovering skimming because records appear normal.

C. Internal controls – Preventive controls may deter but cannot detect unrecorded theft.

D. Occupational frauds – Too broad and not a detection method.

Key Concept: Detection of Skimming — most often accidental.