False billing scheme states that:
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A. B. C. D.D
False billing scheme is a type of fraud in which an employee causes their company to pay for goods or services that were never received or were not needed. The employee creates or approves payments for fictitious or inflated invoices, and the payment is then diverted to the employee or an accomplice.
The correct answer to the question is D. employees cause their company to purchase merchandise that the company does not need.
Option A is incorrect because false billing scheme involves the purchase of unnecessary goods or services.
Option B is incorrect because false billing scheme involves the purchase of goods or services that the company does not need, not the sale of goods.
Option C is incorrect because false billing scheme involves the purchase of goods or services that the company does not need.
Therefore, option D is the correct answer as it accurately describes the actions taken by an employee in a false billing scheme.