Which of the Following Should Be Emphasized in an Employee-Reporting

Which of the following should be emphasized in an employee-reporting program?
I. Fraud, waste, and abuse occur in very few companies.
II. The company actively encourages employees with information to come forward.
III. The employee's name must be disclosed.
IV. The report need not be made to one's immediate supervisor.

A) II and III.
B) I, II, III, and IV.
C) I, II, and IV.
D) II and IV.