8) During the general ledger and financial reporting cycle: A. budgets are created and agreed upon. B. transactional level data is accumulated, summarised, adjusted and reported to internal users. C. transactional level data is accumulated, summarised, adjusted and reported to external users. D. all of the options are correct. 9) Reporting sales in the current period which have not yet shipped so that annual sales figures are inflated is an example of: A. inventory theft. B. non-existent sales. C. credit fraud. D. non-existent customers. 10) Cybercrime can be defined as: A. any crime that is committed when people are not face-to-face. B. a crime committed using a computer and or the internet. C. a financial crime committed using a computer and the internet. D. none of the options are correct