Which of the following is included in the elements of a compliance program?

The inclusion of a non-retaliation policy in the elements of a compliance program is critical because it fosters an environment where employees feel safe to report violations or concerns without the fear of retaliation. This policy is essential for encouraging transparency and accountability within the organization. By protecting employees who report misconduct, a non-retaliation policy supports a culture of compliance and ethical behavior.

It reinforces the importance of integrity and compliance with regulations and standards while also ensuring that employees know their rights in the reporting process. This foundation is vital for effective compliance programs, as it can lead to early identification of potential issues and overall risk mitigation.

While elements like company stock options, external audits, and employee bonuses may have their roles within an organization, they do not directly contribute to the structural integrity and effectiveness of a compliance program in the same way that a non-retaliation policy does. These elements focus more on employee compensation and operational audits rather than the proactive enforcement of compliance and protection of employee rights in the context of reporting and addressing misconduct.