The Background of Both Management and the Directors Is Investigated

The background of both management and the directors is investigated during the detection of fraud in a company because:

A) Managers often commit financial statement fraud when they fall on hard times in order to cover their bills.
B) Financial statement fraud is like gambling, once you start you get addicted easily.
C) Individuals high up in the company defraud on behalf of the company as opposed to against the organization
D) Management and directors' backgrounds are not usually investigated during the detection of fraud in a company.