Final answer:
Fraud deterrence includes several proactive strategies to prevent fraud. Whistleblower rewards are not a proactive strategy, but rather a reactive measure.
Step-by-step explanation:
Fraud deterrence includes several proactive strategies to prevent fraud. Out of the given options, the one that is not a proactive strategy to prevent fraud is A. Whistleblower rewards. Whistleblower rewards are typically offered to encourage individuals to report fraudulent activities, making it a reactive measure rather than a proactive one.
On the other hand, preemployment screening, employee training, and having a code of conduct are all proactive strategies. Preemployment screening involves conducting background checks on potential employees to identify any red flags that may indicate a history of fraud. Employee training prepares employees to recognize and prevent fraud, while a code of conduct sets clear expectations and guidelines for ethical behavior within an organization.