What are two of the mitigating factors according to the Federal Sentencing Guidelines?

The correct answer highlights two mitigating factors that can influence how organizations are viewed under the Federal Sentencing Guidelines. An effective compliance program demonstrates that an organization has proactively established a system to prevent and detect violations of the law. This not only shows a commitment to ethical behavior but also suggests that the organization is working to conform with regulatory standards, which can lead to more lenient treatment if a violation occurs.

Reporting violations acts as another mitigating factor. When organizations self-report any wrongdoing or potential compliance issues, it reflects transparency and a willingness to cooperate with regulatory authorities. By doing so, they may receive reduced penalties or avoid harsher sanctions, as agencies often look favorably on organizations that take accountability for their actions.

In contrast, choices that include willful ignorance of the offense or repeat violations indicate a lack of seriousness in compliance efforts, which would be viewed unfavorably. An effective compliance program alongside the fact of a first offense provides some mitigating context, but without the notion of active compliance monitoring and reporting, it doesn't carry the same weight of proactive compliance. Similarly, while fines are a potential outcome of violations, they do not serve as a mitigating factor in themselves. Thus, the emphasis on an effective compliance program and the act of reporting violations is the core reason