IMA's Statement on Management Accounting, "Values and Ethics: From Inception to Practice," recommends a defined code of conduct and ethical behavior for all organizations. One advantage of having such a code is that it A. Provides employees with guidance for handling unfamiliar situations. OB. Ensures ethical behavior by all employees. OC. Shields the organization from liability in cases of loss of stockholder value due to fraud. OD. Eases the investigative process performed by police and prosecutors in cases of suspected fraud