Answer:
The correct answer is letter "C": anticipated actual financial reports that are below published expectations.
Step-by-step explanation:
Fraud is an activity that harms institutions' finance and corporate culture. Employees committing fraud are typically high-rank managers or employees with great access to the firm's sensitive information based on trust and skills, but struggling with economic hardship or excessive ambition makes them fall into fraudulent activities. Those unethical events benefit them using the resources of the company for their own interest.
Then, if the anticipated financial reports are negative, those employees might be worried by the institution's performance but it does not represent a direct problem affecting their lives in a proportion big enough to make them commit fraud.