According to the Standards, Which of the Following Would Least

According to the Standards, which of the following would least likely be considered a red flag when evaluating the risk for fraud?

A) Cash receipts appear to be lower than expected from an employee's cash drawer.
B) Health benefits are detected to be claimed for a deceased employee.
C) An employee did not approve an internal report detailing expenses for the month.
D) It is alleged that an employee is receiving vendor kickbacks.