Which statement is the most accurate? 

a) Corporate fraud invariably involves some form of illegal financial manipulation.

b) Corporate fraud is confined almost entirely to the financial services industry.

c) Pfizer, which paid a $2.3 billion fine for selling a drug for a use that had not been approved by the Federal Drug Administration, was guilty of corporate fraud.

d) Because of the threat of heavy fines and long prison sentences, corporate fraud is no longer a serious problem.