Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) A study showed that only 25% of embezzlers who were caught claimed to have used the money to save for retirement.
B) People who can delay gratification rarely embezzle from their employers.
C) Although evidence of lifestyle changes alone is not complete proof of embezzlement, this type of evidence is easy to corroborate.
D) Once fraud perpetrators meet their current financial needs, they often embezzle more in order to support a more expensive lifestyle.