What is considered a key characteristic of account fraud?

The unauthorized use of stolen bank accounts is a key characteristic of account fraud because it specifically involves the illicit access and exploitation of a victim's financial resources without their consent. This can include actions such as transferring money, making purchases, or initiating transactions that the account holder did not authorize. Account fraud primarily revolves around accessing and misusing account information, hence why this option is central to the concept.

In contrast, the direct theft of physical credit cards, while related to fraud, pertains more to theft of physical items rather than the unauthorized access or use of accounts directly. The overstatement of business revenues and underreporting of expenses pertain more to accounting fraud or financial misrepresentation rather than the direct, unauthorized manipulation of individual bank accounts. These activities focus on misleading financial statements, which falls under a different category of financial crime.