Certified in the Governance of Enterprise IT (CGEIT) — Question 107

Which of the following is MOST important to document for a business ethics program?

Answer options

• A. Violation response matrix
• B. Whistle-blower protection protocols
• C. Guiding principles and best practices
• D. Employee awareness and training content

Correct answer: C

Explanation

The correct answer is C, as guiding principles and best practices provide the foundational framework for ethical behavior within the organization. While the other options like violation response matrix and whistle-blower protection protocols are important, they are secondary to establishing a clear set of principles that govern conduct.