* Reinforcing an Anti-Fraud Culture:A strong ethical tone at the top is crucial to reducing fraud risk.
Employees must feel empowered to report concerns without fear of retaliation.
* Analysis of Options:
* A. Using a checklist:While useful, it is not sufficient alone to instill an anti-fraud culture.
* C. Separate ethics policies:A unified ethical standard for all employees fosters trust and consistency.
* B. Safe environment for challenges:This is the most effective method as it promotes transparency, accountability, and whistleblowing.
* Conclusion:Creating a safe and open environment for employees to challenge management's decisions is the most impactful action.