____________ builds on confusion when two or more people take advantage of their positions and...

Conspiracy in the context of theft or fraud refers to two or more individuals collaborating—often using confusion or chaos in the environment—to execute or conceal a theft. This is especially common in employee-customer collusion or multi-person theft scenarios.

Accountability (B) reduces confusion.

Invoicing (C) is a documentation process.

Proliferation (D) means rapid increase, not relevant here.