Which of the Following Best Represents an Example of Fraud

Multiple Choice

Which of the following best represents an example of fraud utilizing the lapping technique?

A) An employee transfers cash on the last day of the year in order to double record it in the bank accounts.
B) An employee creates a fictional vendor and requests payment to a personal P.O.box.
C) An employee opens the mail to cover up payroll fraud received on a fictional person.
D) An employee covers up the stealing of receipts by posting to the wrong customer accounts.