Statistics on Fraud Show That

Statistics on fraud show that:

A) Senior executives commit the highest number of frauds and the senior executives cause the highest losses due to fraud.
B) Employees below the level of senior executives commit the highest number of frauds and cause the highest losses due to fraud.
C) Senior executives commit the highest number of frauds and employees below the level of the senior executives cause the highest losses due to fraud.
D) Employees below the level of senior executives commit the highest number of frauds but the senior executives commit the highest value frauds.