Answer: d. All of the above
Step-by-step explanation:
After taking checks from the office deposits and using them to make up for the cash he took, he had to alter the files to show that some checks never came in. He then stole cash receipt journals and copies of customer checks so as to alter the records.
He then removed his personnel file so that it wouldn't look like he was ever there to have altered the record in the first place. This is a bad thing because it could cost an employee their job