Of the Following Examples of Fraud,which Will Be the Most

Multiple Choice

Of the following examples of fraud,which will be the most difficult to prevent and detect? Assume the company enforces adequate segregation of duties.

A) A mail room employee steals a check received from a customer and destroys the documentation.
B) The accounts receivable clerk does not record sales invoices for friends or family,so they can receive free goods.
C) An employee puts inventory behind the dumpster while unloading a vendor's delivery truck,then picks up the inventory later in the day and puts it in her car.
D) A credit manager issues credit cards to himself and a staff accountant in the accounting office,and when the credit card balances are just under $1,000,the staff accountant writes off the accounts as bad debt.The credit manager then issues new cards.