According to ethical standards, which scenario exemplifies falsifying records?

Falsifying records entails deliberately altering information with the intent to deceive. In this scenario, changing an athlete's test score to ensure his eligibility for a game is a direct manipulation of official documentation. This action violates ethical standards and integrity within academic and athletic settings, as it not only misrepresents the athlete's true capabilities but also undermines the fairness and legitimacy of the competition.

The other scenarios, while they involve inaccuracies or omissions, do not involve deliberate alteration of official records with the intent to deceive in the same manner. For example, not recording attendance accurately may reflect negligence but lacks the intentional distortion characteristic of falsification. Similarly, submitting grades late or failing to report absences involves procedural delays or omissions rather than outright attempts to misrepresent factual information.