Which of the following is not a test to detect schemes to fraudulently increase profit?

(a) Looking for an abnormal number of credits issued in the last month of a financial year

(b) Over-valuing or double-counting inventory

(c) Checking for vendor invoices covering transactions occurring in the ‘old year’

not brought to account until the ‘new year’

(d) Failing to write off inventory which has been discarded, stolen or scrapped