Answer:D. Intentional acts.
Step-by-step explanation:
Misappropriation of assets is when the person actual steal the company's asset.
When someone steal these assets in the company, the company becomes liable to pay for those assets.
Or the person misuses the assets for your own use except for the company use.
The example of misappropriation of assets is embezzling, skimming ,credit card abuse,Ghost employees.
Intentional acts refers to how someone intends to do something that is illegal knowing that it is illegal.