ABSTRACT
Whistleblowing is defined as the act of revealing inappropriate activities to parties within or outside the organization with the purpose of alerting individuals who are able to take corrective action. Whistleblowing programs should provide a mechanism for individuals, employees, contractors, and others, to discreetly and anonymously, if they so choose, disclose their concerns without the fear of reprisals. Like any important program, process or control, whistleblowing hotlines should be audited. The following are key steps that should be considered when auditing these programs: Examine allegation files to verify that information is collected consistently and as fully as possible, so investigations are not impaired. Review the program's budget to make sure investigations can be handled promptly by qualified individuals. Internal auditors should audit their organizations' whistleblowing program to make sure it is working effectively. Surveys are an essential procedure to determine if employees believe the whistleblowing program is credible and effective.
