Employees, Vendors, and Customers of Organizations Have Three Opportunities to Steal

Employees, vendors, and customers of organizations have three opportunities to steal assets. Which of the following is NOT one among them?

A) Steal receipts of cash and other assets as they are coming into an organization
B) Steal cash, inventory, and other assets that are on hand
C) Commit disbursement fraud by having the organization pay for something it shouldn't pay for or pay too much for something it purchases
D) Paying off public officials or company insiders for preferential treatment