Check Tampering Is Unique Among the Disbursement Frauds Because

Check tampering is unique among the disbursement frauds because:

A) the fraud perpetrator processes the transaction as if a customer were returning merchandise, even though there is no actual return.
B) it is the one group of schemes in which the perpetrator physically prepares the fraudulent check.
C) it is the one group of schemes in which the culprit generates a payment to himself or herself by submitting some false document to the victim company, such as an invoice or a timecard.
D) the perpetrator does not have to undergo the risk of taking company cash or merchandise.