Rationale for Correct Answer:

By double-entry accounting rules, every accounting entry affects at least two accounts (debit and credit). Fraudulent entries must also follow this rule, meaning manipulation will show up in at least two categories on the financial statements.

Analysis of Incorrect Options:

A . One -- Impossible in double-entry accounting.

C . More than two -- Possible, but not always; the minimum is two.

D . None of above -- Incorrect since ''at least two'' is correct.

Key Concept:

Double-entry accounting ensures at least two accounts are affected in every transaction, including fraudulent ones.

ACFE Fraud Examiners Manual (2020 International Edition), Accounting Concepts --- Double-entry Accounting and Fraudulent Entries.