The answer here is D and I am not sure why.
I chose C here since I think it's irrelevant? Or C is correct b/c more accountants means higher chance to commit the embezzlement?
C is a pretty weak answer, but that's all that's needed to weaken. It does show that we've got a larger pool of suspects among accountants, which is better than D does.
Then for D. I thought it attacks the first sentence in the stimulus. B/C the embezzler must have had specialized knowledge and access to internal financial records. what's wrong here?
Not sure what your analysis has to do with what D says--that a report concluded the corporation was vulnerable to embezzlement. Anyway, D is the EXCEPT answer because the fact that the corporation was vulnerable doesn't affect the conclusion, which is only about about whodunit.