Which of the Following Is Evidence of a Company's Positive

Which of the following is evidence of a company's positive ethical climate?

A) X Company has a written ethics policy,which all new employees are required to sign.
B) Y Company's president has been indicted for fraud,but the case has not yet gone to trial.In the meantime,it is business as usual.
C) Z Company skipped its annual audit this year because it was too expensive.
D) To ensure the statements are prepared properly,the company pays its external auditors extra to prepare its financial statements as well as audit them.