Lana works at a large investment brokerage firm. Many employees, including Lana, have corporate credit cards for business travel and for entertaining clients. When employees travel, they must adhere to a per diem for each meal. When they entertain clients, the amount they can spend is more generous. Lately, Lana has been noticing that some of her coworkers use their corporate cards to buy expensive meals that exceed the per diem while traveling. They will claim that a customer was present in order to get the expense approved. Lana has suggested to the HR department that they create a document that specifically states that this kind of behavior is unacceptable. Lana is asking HR to create a$($n$)$