Which of the Following Is Not One of the Four

Multiple Choice

Which of the following is not one of the four common elements of occupational fraud and abuse first identified by the Association of Certified Fraud Examiners in 1996?

A) The activity costs the employing organization assets, revenues, or reserves.
B) The activity violates the employee's fiduciary duties to the organization.
C) The activity is clandestine.
D) The activity is restricted to corporate executives.