According to the Standards, Which of the Following Control Strategies

According to the Standards, which of the following control strategies would be the most effective in helping to prevent fraud?

A) Have employees annually sign a code of conduct requiring that they report any known violations.
B) Implement a whistleblower hotline where individuals can make anonymous phone calls to report fraudulent activities.
C) Provide periodic fraud awareness training to employees and test their understanding of the training through online surveys.
D) Conduct routine employee surveys to solicit their knowledge of fraud and unethical behavior within the organization.