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D is corrent because lapping slows down the recording of customers’ payments. Therefore, confirmations may detect lapping when an auditor receives replies in which customers state that they have paid the receivable well before year-end.
A is incorrect because it relates to accounts which have been written off and not to open accounts. Only open accounts were confirmed by the auditor.
B is incorrect because the computer control clerk would not be likely to self-report the fraud with which s/he is involved.
C is incorrect because it is doubtful that such accounts will be confirmed since they will generally have low dollar or zero book balances. Also, if confirmations are sent, one would not expect family and friends to disclose the fraud with which they are involved.