Final answer:
Abuse in the context of healthcare is a deliberate act leading to unnecessary costs, while fraud requires intentional deceit for benefit. The first statement about abuse being intentional is true; the second statement inaccurately describes fraud as unintentional, which is false.
Step-by-step explanation:
When evaluating the statements provided, it is important to understand the definitions of abuse and fraud within the context of the healthcare system. Abuse is a deliberate act that leads to unnecessary costs to healthcare programs due to practices that are inconsistent with sound financial, business, or medical practices. On the other hand, fraud is an intentional deception or misrepresentation that an individual knows to be false, and it is made with the knowledge that it could result in some unauthorized benefit to oneself or another person.
The first statement, which defines abuse as knowingly and willfully executing or trying to execute a scheme to defraud any healthcare benefit program, is true. The second statement, which describes fraud as an unintended action leading to an overpayment, is false because fraud requires intent to deceive.
Therefore, the correct answer is b. The first statement is true and the second statement is false.