The Uniform Occupational Fraud Classification System identifies three primary classes and subclasses for each one. Identify the applicable primary class and subclasses from this system.

A. Corruption: sales schemes, bid rigging, fictitious revenues

B. Asset misappropriation: larceny, lapping, invoice kickbacks

C. Fraudulent statements: improper disclosures, economic extortion, employment credentials

D. Asset misappropriation: altered payee, commission schemes, skimming Review Later