Which of the Following Statements Regarding Larceny Is NOT True

Which of the following statements regarding larceny is NOT true?

A) Larceny is easier to detect than skimming and is less common.
B) Larceny occurs when employees or others steal cash before the amounts have been recorded in the accounting system.
C) Smaller occurrences of larceny are often written off as "shorts" or "miscounts".
D) Perpetrators of larcenies must have direct access to inventory or other assets