Whistleblowing

Far from being encouraged to share their concerns, whistleblowers are often ill-treated for coming forward. We believe that whistleblowing policies and procedures are an important element in a healthy corporate culture and that internal audit’s independence from the executive and objectivity give it the potential to be involved in whistleblowing arrangements.

This page brings together our insights and guidance on whistleblowing.


Whistleblowing and corporate governance

Our report outlines the role of internal audit in whistleblowing and include survey results and examples of policies and practices. We believe that whistleblowing policies and procedures are an important element in a healthy corporate culture and that internal audit’s independence from the executive and objectivity give it the potential to be involved in whistleblowing arrangements.

Read the research report


Internal audit and whistleblowing

Responsibility for internal whistleblowing procedures lies with the executive, reporting to the board. But given the potential conflicts of interest, the executive will need to devolve the day-to-day running of the process. Internal audit's independence and objectivity give it the potential to be involved in whistleblowing arrangements.

Read the policy paper


 

 

Content reviewed: 28 June 2018

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