Answer:
B. Low-level employees engaging in stock fraud
Step-by-step explanation:
A: The reason A is an incorrect option is because the question specifically refers to employees of the company. Meaning that interference by outsiders does not count as embezzlement.
C: This option is incorrect because this option involves company owners, which does not refer to low-level employees, and therefore is incorrect.
D: Also does not refer to low-level employees due to the referencing to upper-level management.