Which of the Following Is a Correct Statement Regarding the Misappropriation

Which of the following is a correct statement regarding the misappropriation of receipts involving revenue?

A) One of the easiest frauds to detect is when a sale is not recorded and the cash from the sale is stolen.
B) If a customer's payment is stolen, regular billing of unpaid accounts can uncover the fraud unless the fraud perpetrator does something to hide the theft.
C) Misappropriation of cash receipts is generally as material as fraudulent reporting of revenues.
D) Analytical procedures can detect relatively small thefts of sales and related cash receipts.