Which of the Following Statements Regarding an Organization's Effective Code

Which of the following statements regarding an organization's effective code of ethics is not true?

A) They generally govern activities that cannot be supervised closely enough to assure compliance.
B) They ask more of employees than would otherwise be expected.
C) They can contribute to transforming an "us-them" relationship between the organization and its employees into an "us-us" relationship.
D) They generally serve the short-term interests of the organization.
E) Their impact on employee behavior is weakened if the code's purpose is primarily to make the company look good or if it is intended to give the company's top executives a legal defense in unethical acts are committed by their employees.