Which ONE of the following would be an example of management fraud?

Fraud can be conducted by employees or management. Management fraud can be hard to detect and may not seem like fraud at all as often company performance improves.

Which ONE of the following would be an example of management fraud?
A . Theft by management
B . Improved performance and position for the company
C . Charging personal expenses to a company credit card
D . Trading with friends and family

Answer: B