Which of the following would be LESS likely to prevent an employee from reporting an...

The reporting process should be centralized else employees won't bother.

The other answers are incorrect because :

They are afraid of being pulled into something they don't want to be involved with is incorrect as most of the employees fear of this and this would prevent them to report an incident.

They are afraid of being accused of something they didn't do is also incorrect as this also prevents them to report an incident.

They are unaware of the company's security policies and procedures is also incorrect as mentioned above.

Reference : Shon Harris AIO v3 , Ch-10 : Laws , Investigatio & Ethics , Page : 675.