A. This choice is not correct because the Pareto principle is a concept in quality management that states that 20% of a population causes 80% of a specific outcome.
B. This choice is not correct because it is a process management technique that involves constant monitoring of business processes in order to learn from experience and adapt to new situations before they create major problems.
C. This choice is not correct because it is a process management technique that would be used to identify and evaluate risk situations risk situations related to ethical behavior in order to prevent mistakes from occurring. When risk situations are identified, the management accountant develops controls to address the risks related to ethical behavior.
D. This is the correct answer because human performance feedback loop is a performance management tool between people, usually supervisors and their staff, regarding various subjects including their actual behavior versus defined standards or expectations. It is a part of the performance management process for individual employees. Employee performance is measured against specific goals to ensure that the company's ethical expectations of its employees are understood.