To Reduce Fraud Incidence, Management Should Build a Positive Culture

To reduce fraud incidence, management should build a positive culture and work environment by implementing programs and initiatives to increase employee morale. Which of the following is NOT an example of the above?

A) Employees should be encouraged to support the entity's values and code of conduct.
B) Employees should be encouraged to contribute to their work environment.
C) Employees should be encouraged to obtain advice internally when matters of conflict arise.
D) Employees should be encouraged by linking their remuneration to the final profit figure.