Service Employees That Are Completing Transactions During Non-Business Hours Could

Service employees that are completing transactions during non-business hours could possibly use the non-business hours to sell company assets to their own benefit. This fraud could be caught by:

A) Comparing sales by employee on a year-to-year basis
B) Review company telephone logs for calls made during non-business hours
C) Comparing utility bills on a month-to-month basis
D) Comparing sales per location on a year-to-year basis