Which of these statements is not a recommended guideline for Anti-Bribery and Corruption (ABC) program?

Which of these statements is not a recommended guideline for Anti-Bribery and Corruption (ABC) program?
A . Governance
B. A controlled environment
C. Institution-related corruption risks
D. Firm-wide policy

Answer: C

Explanation:

Some of the elements for Anti-Bribery and Corruption (ABC) program are governance, firm-wide policy, a controlled environment, and customer-related corruption risks

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