Which of the following BEST enables detection of ethical violations committed by employees?

Transaction log monitoring can detect suspicious technical activities but might not reveal the ethical intent or context behind an action.

Access control attestation verifies that access rights are appropriate but does not directly detect ethical violations unless they manifest as unauthorized access.

Periodic job rotation is a preventative control that can reduce the opportunity for long-term fraud but does not actively detect violations once they occur.

A whistleblower program provides a confidential and secure channel for employees to report ethical violations and misconduct without fear of retaliation, which is often the most effective way to uncover hidden internal wrongdoings. These programs leverage the internal knowledge base of employees who are often the first to observe unethical behavior that might not be detectable by technical controls alone.