Answer: Receivables skimming
Explanation:
The receivables skimming is one of the type of situation in which the employee of an organization sneaks money and the main function of the skimming is that it helps in gathering the necessary data by avoiding all the unnecessary sentence or paragraphs.
According to the given question, the receivables skimming is one of the type of scheme that helps in indicating this type of situation that there is significant rise in the account in the last 6 months.
We can also use the various types of method that helps in preventing from the Receivables skimming are as follows:
Therefore, Receivables skimming is the correct answer.