Why Would an Administrative Assistant in a Large, Multinational Corporation

Multiple Choice

Why would an administrative assistant in a large, multinational corporation who decided to falsify financial data for personal gain not be seen as an example of corporate crime?

A) Administrative assistants do not report directly to the CEO of a large corporation and are thus exempt from such prosecutions.
B) An administrative assistant doing so for personal gain is not acting on behalf of the corporation.
C) Only when a CEO falsifies reports for personal gain is it classified as corporate crime.
D) Corporate executives do not oversee the actions of individuals in a corporation, which makes such crimes property crimes and not corporate crimes.