Which of the following is NOT considered a key mitigating factor in compliance assessments?

In compliance assessments, key mitigating factors are elements that can reduce the severity of penalties when a violation occurs. These factors often demonstrate a commitment to ethical conduct and compliance with regulatory standards.

Cooperation with government investigations is an important mitigating factor as it shows a willingness to resolve the issues transparently and engage with authorities to rectify the situation. Accepting responsibility for the violation is also a significant mitigating factor because it indicates acknowledgment of wrongdoing, which is essential for rebuilding trust and ensuring corrective actions. An effective compliance program is critical, as it reflects proactive measures to prevent violations and demonstrates that the organization is making genuine efforts toward compliance.

On the other hand, willful ignorance of the offense contradicts the principles of compliance. It implies that an organization or individual intentionally avoids knowledge of violations or regulatory requirements, which can be seen as a deliberate attempt to sidestep accountability. This mindset directly opposes the proactive and responsible behavior that compliance assessments seek to encourage and reward, making it the correct choice for the option that is NOT considered a key mitigating factor.