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
The accounts receivable clerk does not record sales invoices for friends or family, so they can receive free goods.
b
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.
c
A mail room employee steals a check received from a customer and destroys the documentation. d
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.

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.

D

Explanation:

Fraud is an intentional act perpetrated to gain an undue advantage. One of the measures in preventing fraud is segregation of duty which is a system of breaking down an operation into different stages so as to subject the activities of various personnel to review by other as it goes through the process .

However there are still some fraudulent act that can not be easily uncovered or prevented , especially when there is collision between two parties just as in the case between the credit manager and the staff accountant in the scenario

employees use applications that are uniformed so that they are able to look over them more quickly because the do not want to spend a long time reading through the applications so they get all the infomation that the are looking for on the application they made so the do not have to read about unnessacary infomaton. so to make it simple it them find the person that they want to hirer faster with out wasting time.

i hope this i spelt things wrong i believe but this is why

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