Which of the following is false about cybercrime?

Question $10$ options:

a$)$

Automated accounting information systems are a particularly important potential target of cybercrime

b$)$

Weak or ineffective internal controls often provide the fraudster the rationalization necessary to commit a fraud

c$)$

When organizations discover a cybercrime, the cost of auditing and investigating the loss often exceeds the actual monetary loss

d$)$

SAS $99$ identifies two types of financial statement fraud: fraudulent financial reporting and misappropriation of assets