Why Are the Inventory and Cost of Goods Sold Accounts

Multiple Choice

Why are the inventory and cost of goods sold accounts attractive targets for managerial fraud?

A) There are few if any procedures that can check for fraud in these accounts.
B) There are no adequate methods of record keeping for inventory.
C) These accounts are more significant than most other accounts.
D) Cost of goods sold and Inventory accounts are not attractive targets of fraud.