During the evaluation of a firm’s newly established whistleblower system, an auditor notes several findings. Which of the following should be the auditor’s GREATEST concern?

A. New employees have not been informed of the whistleblower policy.
B. The whistleblower’s privacy is not protected.
C. The whistleblower system does not track the time and date of submission.
D. The whistleblower system is only available during business hours.