Agree with lawyer. C points out that the number of accountants is more than that of the actuaries, and since both accountants and actuaries have access to the internal financial records, then, just by the numbers, the embezzlement was more likely committed by an accountant than an actuary. Therefore, C weakens the argument. D points out that the company had already been considered vulnerable to embezzlement, therefore, somewhat strengthens the original argument. Embezzlement, per definition, "(actions) to appropriate (as property entrusted to one's care) fraudulently to one's own use", is more likely to be actions conducted by insiders. So, the independent report was more likely to be based on assessment of internal vulnerabilities. |