Which of the following statements about fraud on systems is NOT true? Select the incorrect statement. If all statements are correct, select only answer e.

a. Excessive waste could indicate kickback fraud.

b. An invoice listing items that were not included on the receipted notice could indicate vendor fraud.

c. Customers complaining that they did not receive a tax invoice could indicate cash larceny.

d. A log file indicating that vendor bank details were frequently changed could indicate employee fraud.

e. All of the statements (a, b, c, and d) are true.