Final answer:
Establishing a fraud hotline includes drawbacks like expenses and dealing with hoaxes or non-fraudulent reports, but being outdated is not considered a drawback since hotlines are still relevant fraud detection tools. Option D.
Step-by-step explanation:
The drawbacks to establishing a hotline for employees to report fraud include the expense of having a hotline, as it requires resources to set up and maintain.
Additionally, not all reports are based on actual fraud; for instance, some may be hoaxes motivated by grudges or other non-fraud reasons, creating a challenge in sifting through genuine reports.
Non-fraud factors can also trigger reports, where symptoms or signs reported may be due to errors or misunderstandings rather than intentional fraudulent activities.
However, the method for finding fraud being outdated is not considered a drawback of a fraud reporting hotline; in fact, hotlines remain a relevant and important tool for fraud detection in many organizations.
Hence, the right answer is option D.