Answer:
b. Implementing a benefit incentive plan.
Step-by-step explanation:
-Effective supervision refers to assist and support people to do their job and monitor their performance.
-A benefit incentive plan are instruments to provide rewards according to the employees performance.
-A whistleblower hotline is a channel that allows people to report unethical behaviors.
-Internal control evaluation refers to assessing the control system to make sure it is appropiate for each area of the company and be able to minimize risks.
According to this, the option that is not a key method of monitoring performance is implementing a benefit incentive plan.