Final answer:
The correct option is C) Strong ethical culture, which is generally a trait that bolsters whistle-blowing systems, unlike the other options that serve as impediments to their effectiveness.
Step-by-step explanation:
The option C) Strong ethical culture is not a reason identified by Deloitte as to why whistle-blowing systems fail. Deloitte points out various factors that may cause such systems to be ineffective. A strong ethical culture within an organization typically encourages reporting and deterring misconduct, thereby supporting the success of whistle-blowing systems.
Fear of retaliation (A), a Lack of training (B), and the Perception of futility (D) are recognized reasons for the failure of whistle-blowing systems. These factors can discourage individuals from coming forward with information on wrongdoing. For instance, fear of retaliation can lead to potential whistle-blowers remaining silent, as the personal cost of reporting, such as possible termination, can be a significant deterrent.