Answer (A) is incorrect. This framework does provide the benefit of opportunities to enhance and improve internal controls. Answer (B) is incorrect. This framework does provide the benefit of a confidential means for employees to report possible violations. Answer (C) is correct. An effective feedback system includes having a confidential framework for employees to report possible violations of the organization’s code of ethics. Whichever approach an organization chooses, the collection, analysis, and summarization of ethics issues can provide insight into the operation of its code of ethics and the degree to which employees are following it. In addition, tracking and monitoring issues raised through a whistleblowing framework creates opportunities to enhance and improve internal controls. However, a whistleblowing framework does not define the organization’s behavioral values. Answer (D) is incorrect. This framework does provide the benefit of a means for the collection, analysis, and summarization of ethical issues.
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