Final answer:
Three methods mentioned (accurately identifying risks, implementing controls, and employee monitoring) help reduce fraud, but eliminating whistleblower protections actually increases the risk of fraud, contrary to the proactive elimination of fraud opportunities.
Step-by-step explanation:
The question pertains to methods that organizations can adopt to proactively eliminate fraud opportunities. Three of the four options listed are indeed methods to reduce fraud: accurately identifying sources and measuring risks, implementing appropriate preventative and detective controls, and creating widespread monitoring by employees. These actions help in mitigating risks and ensuring a transparent environment within the organization. However, the fourth option, eliminating protections for whistleblowers, is not a method to reduce fraud. In fact, protections for whistleblowers are critical in promoting an ethical culture by safeguarding those who report wrongdoing. Whistleblower protections encourage accountability and transparency, and eliminating these protections could increase opportunities for fraud by intimidating potential informants into silence.