What controls exist to prevent bribery and corruption in SWLCAT operations?

• A. Bribery is allowed with manager approval.
• B. No formal reporting channel exists.
• C. Prohibition of bribery, mandatory disclosures, audit trails, and a formal reporting channel for suspicions.
• D. Disclosures are optional.

Answer: (C)

Preventing bribery and corruption relies on a strong set of internal controls: a clear prohibition against bribery, mandatory disclosures when relevant (such as gifts or conflicts of interest), audit trails that document and trace financial and decision-making activities, and a formal reporting channel that lets people raise suspicions or concerns safely. This combination ensures prevention through policy, detection through records and audits, and accountability through formal reporting and investigation. The other options weaken protection: allowing bribery with manager approval creates a loophole; having no formal reporting channel blocks whistleblowing; and making disclosures optional undermines transparency and accountability.