With regard to the length of an employee's time with an organization, which of the following statements is correct.

Most occupational fraud by employees takes place:

1 in the first year of work at the organization.

2 after the first year of work at the organization.

3 in the last years of work at the organization, just before retirement.

4 after ten or more years of work at the organization, because they have the most authority and access to company funds such as bank accounts.