The $2022$ ACFE Report to the Nations included findings related to the top five concealment methods used by fraudsters. The most commonly used method by managers was $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Question $29$ options:

$1)$

Destruction of documents

$2)$

Altering physical documents

$3)$

Placing shell company ownership in wife's maiden name

$4)$

Creating fraudulent documents