Which of the Following Is Not a Correct Statement Regarding

Multiple Choice

Which of the following is not a correct statement regarding fraudulent hours?

A) Fraudulent hours occur when an employee reports more time than was actually worked.
B) It is difficult for an auditor to discover fraudulent hours.
C) It is ordinarily easier for the client to prevent fraudulent hours by adequate internal controls than for the auditor to detect it.
D) To detect fraudulent hours, the auditor should examine the cancelled checks written to the employees.