The importance of appropriate whistle-blowing policies and procedures to the effective discharge of an organization's corporate governance is significant. Corporate governance is fundamental to effective risk and control within organizations, which means that whistle-blowing policies must be at the heart of internal auditors' responsibilities. Often held up as the bastion of good governance and fairness, the internal auditor is expected to ensure fairplay and provide assurance that the process allows for a correct conclusion that satisfies all parties. Yet internal auditors need to be careful to define boundaries – or they risk losing both effectiveness and objectivity.


From the recent US Supreme Court ruling to the whistleblower protections offered in Europe, South Africa, Australia and China, this special report outlines how internal auditors can prepare for the rising tide of whistle-blowing and review both their direct and indirect involvement in whistle-blowing procedures.


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INTERNAL AUDIT AND WHISTLE-BLOWING: BEWARE OF STUMBLING BLOCKS