What kind of schemes can be employed to commit fraud?

The selected response highlights a specific historical case of fraud involving Miniscribe, a technology company that engaged in fraudulent activities by shipping non-functional items (bricks) instead of actual computer equipment. This method was a deceptive practice designed to inflate the company's inventory and revenue figures on financial statements, misleading investors and stakeholders.

This type of scheme demonstrates a clear intention to deceive, which is a critical characteristic of fraud. By shipping worthless items and falsely representing the company's operational status, the perpetrators were capable of creating an illusion of success, which ultimately led to severe consequences when the fraud was uncovered.

In contrast, the other choices do not represent schemes designed to defraud. Referral bonuses for sales, annual profit-sharing plans, and employee training incentives are legitimate business practices intended to motivate employees and enhance sales performance. While these practices may have the potential for manipulation if mismanaged or if participants act unethically, they are not inherently fraudulent mechanisms like the fraudulent activities seen in the Miniscribe incident. This distinction is essential for understanding the diverse ways in which fraud can manifest in organizational contexts.