Which of the following is an example of output fraud?

A) A man used desktop publishing to prepare bills for office supplies that were never ordered or

delivered and mailed them to local companies. The invoices were for less than $300, an amount

that often does not require purchase orders or approvals. A high percentage of the companies

paid the bills.

B) Two accountants without the appropriate access rights hacked into Ciscos stock option

system, transferred over $6.3 million of Cisco stock to their brokerage accounts, and sold the

stock. They used part of the funds to support an extravagant lifestyle, including a $52,000

Mercedes-Benz, a $44,000 diamond ring, and a $20,000 Rolex watch.

C) The office manager of a Wall Street law firm sold information to friends and relatives about

prospective mergers and acquisitions found in Word files. They made several million dollars

trading the securities.

D) A fraud perpetrator scanned a company paycheck, used desktop publishing software to erase

the payee and amount, and printed fictitious paychecks.