A Sales Employee Created a "Dummy" Customer Record

A sales employee created a "dummy" customer record. The sales employee then recorded phony refunds and then pocketed the cash. What procedure would likely catch this fraud?

A) Extract customers with no telephone numbers or tax ID number
B) Summarize user access to accounts receivable
C) Summarize user access to the sales account
D) Review business logs for phone calls during non-business hours.