A Proactive Computer Audit Test to Detect When Inventory Prices

A proactive computer audit test to detect when inventory prices may be higher than normal as part of a fraud scheme would not include:

A) Identify a retail price less than the inventory price
B) Examine the gross margin by inventory item for smaller-than-normal gross margins
C) Examine the competitive bidding process for each inventory item to determine if the low bidder has been awarded contracts consistently
D) Examine accounts receivable turnover by customer