Whistleblower Resources for Auditors
The Sarbanes-Oxley Act of 2002 provides protection to employees of public companies who come forward with information about actual or potential corporate fraud involving their employer. Section 806 of the Act provides significantly enhanced protection under federal laws to “whistleblowers,” such as Sherron Watkins of Enron and Cynthia Cooper of Worldcom.
Section 301 of the Act requires public company Audit Committees to establish procedures for handling whistle-blowing complaints - the confidential, anonymous submission by company employees regarding questionable accounting or auditing matters.
This section of AuditNet® is devoted to providing auditors resources and information for their organizations that they can share with the Board of Directors, Audit Committee and Senior Executive Management. If you have resources or tools that you would like to add to this page contact AuditNet®.
Anonymous Submission of Suspected Wrongdoing (Whistleblowers) -issues for Audit Committees to consider
Best Practices in Ethics Hotlines
Fraud Hotlines Early Warning Systems - AICPA Article
Building Effective Whistleblowing Programs
IIA Northern Virginia
Presentation February 5, 2004
Whistleblower Provisions of the Sarbanes-Oxley Act-Some Practical Considerations
Whistleblower Procedures
NeoRx Corporate Governance - Whistleblowing / Complaint Procedures
Whistleblowing/Complaint Procedures for Accounting and Auditing Matters MPC Corp.
Sample Whistleblower Policies
Federal Realty Investment Trust
Examples of Fraud and Whistleblower Hotlines
National Credit Union Administration OIG Hotline