Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
A . Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
B . The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
C . Security cameras that monitor cash handling at the register are not functioning.
D . The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.

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Answer: B