Identify which of the following are examples of insurance fraud and which are examples of insurance abuse:

A. New patients are pursued with the enticement of waived co-payments.
B. Bills are submitted to insurance for patients who missed their appointment.
C. Medical records are falsified to indicate that a procedure is medically necessary.
D. Unprofessional or problematic billing practices result in unnecessary insurance reimbursement.
E. Excessive use of health care services (e.g., ordering multiple tests to receive higher reimbursement).