Emma is a business manager for a small non$-$profit, the Care$-$a$-$Lot Foundation. She has reimbursed herself for business expenses for years without incident and her supervisor trusts her completely. She recently came under a great deal of financial stress due to a divorce. To avoid bankruptcy, Emma began covertly paying her mortgage with money from the foundation's bank accounts. To disguise the transactions as business expenses, she processed several smaller, layered transactions online. She was eventually caught during a routine, external audit. Which policy will reimburse the Care$-$a$-$Lot Foundation?