15. The person who conducts a fraud will be held accountable for the fraud. The following people around the fraud can be held accountable for the fraud except for: a. Those who raised questions about the fraud for example, whistleblowers b. Those who aided and facilitated the scandal for example, Wall Street firms that completed transactions that were fraudulent c. Those who failed to perform their responsibilities for example, auditors and accountants who failed to identify the fraud in performing audits d. Those who failed to oversee the people who conducted the fraud for example, the managers of the person who conducted the fraud