Answer:
The correct answer is letter "D": Playing the accounting system.
Explanation:
An accounting system implies having a set method to enter transactions of a company that allows recording the inflows and outflows of the entity to eventually, after a period of time, determining if the organization was able to reach its objectives or if there are adjustments that must be done to accomplish those goals.
Thus, if a fraudster guesses what the depreciation of the assets of a company is to increase earning, that individual is playing the accounting system.
