Mary is charged with implementing a fraud reporting program on behalf of her organization.

The Fraud Prevention Programs chapter gives specific guidance on educating employees about a reporting program. It says the organization should emphasize that employees can report suspicious conduct anonymously or confidentially, where permitted by law, without fear of retaliation. The manual also specifically notes that there should be an exact method for reporting an incident, such as a telephone number or online form, and that the report need not be made to one’s immediate superiors. This directly supports option C. The other choices would undermine reporting by discouraging good-faith tips, restricting reporting channels, or eliminating confidentiality protections. Clear reporting methods are essential because they make the process easy to understand, accessible, and usable, which increases the likelihood that potential fraud will be reported promptly.