Why it is necessary to create an ethics program, conduct training, and engage in compliance auditing?

Every organization needs a set of ethics policies and procedures to describe how the ethical values are to be implemented. These policies and procedures are the means by which the organization communicates expectations and requirements to its employees. Once ethics policies and procedures are in place, the organization should develop measurements for determining if its ethical standards are being maintained and if those standards are yielding the desired results.

Ibelieve that the answer is d. because that is the only option that is efficient.