An effective ethics program involves assessing existing issues, such as ethical leadership gaps, and designing policies and practices to address them.

Positive reinforcement is the most effective way to encourage desired behavior by providing rewards for compliance.

Management's visible commitment to ethics establishes expectations throughout the organization. Employees are more likely to follow policies and report concerns when leadership consistently demonstrates integrity and accountability.

Rational Choice Theory Overview:
This theory asserts that individuals make conscious decisions to commit crimes after weighing the costs (risk of detection and punishment) and benefits.
Why D is Correct:
Rational choice theory aligns with strategies to deter crime by reducing opportunities and increasing personal risks.

CFEs are obligated to report material findings, including deficiencies that may facilitate fraud, even if no fraud is found.
Providing such insights aligns with the principles of due diligence and professional responsibility.
Professional Reporting Practices:
Including opinions on internal control deficiencies adds value to the examination and supports fraud prevention efforts.
Conclusion: White may include her opinion on control deficiencies in her report.