Certified Fraud Examiner Practice Exam 2026 – All-in-One Guide to Master Your Certification!

Skimming is considered more difficult to commit compared to the other acts listed due to several factors. It requires a higher level of sophistication and planning, as skimming involves taking cash or assets before they are recorded in the accounting system. This means the perpetrator must have access to the cash transactions and be in a position to divert them without arousing suspicion.

In contrast, embezzlement often involves the misuse of funds that one already has access to as part of their job responsibilities, allowing the perpetrator to manipulate accounts or take money without requiring direct control over cash at the point of sale. Cash larceny typically involves physically stealing cash after it has been recorded, which can be easier if proper controls are not in place. Check forgery, while also needing some planning and knowledge of bank processes, can often be executed with less direct involvement than skimming since the act can take place after the check has been issued.

Hence, the layered requirements of skimming, including opportunity and discretion, make it a more complex and riskier form of fraud, thereby categorizing it as more difficult to commit in comparison to the other options.