Which component is crucial for a fraud risk management program regarding employee accountability?

Job descriptions and performance reviews play a crucial role in a fraud risk management program concerning employee accountability. Having clearly defined job descriptions ensures that employees understand their specific responsibilities and the expectations associated with their roles. This clarity fosters a culture of accountability, as employees are aware of what constitutes acceptable behavior and performance within their positions.

Performance reviews further enhance this accountability by providing a structured way to evaluate how well employees meet their job expectations and adhere to ethical standards. Regular performance assessments can identify any discrepancies in employee behavior, promote compliance with organizational policies, and reinforce the importance of ethical conduct. This systematic evaluation process helps in promoting transparency, which is essential for effectively managing fraud risk within an organization.

Other options, while they may contribute to overall workplace effectiveness and safety, do not specifically address the need for defining roles and evaluating performance in the context of fraud prevention and accountability.