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®.
Qui Tam Online Network
Building Effective Whistleblowing Programs IIA Northern Virginia Presentation February 5, 2004
Whistleblower Procedure Example
Sample Whistleblower Policies
Examples of Fraud and Whistleblower Hotlines
Whistleblower Audit Programs
We will be adding audit programs for evaluating Whistleblower and Hotline reporting. These will be available to Premium subscribers.