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AuditNet® Audit-library::Auditnet-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®.

National Whistleblower Center

Qui Tam Online Network

Building Effective Whistleblowing Programs IIA Northern Virginia Presentation February 5, 2004

Whistleblower Provisions of the Sarbanes-Oxley Act-Some Practical Considerations

Whistleblower Procedures

Whistleblower Procedure Example

Whistleblower Procedures TRX

Sample Whistleblower Policies

Union Planters Corporation

Sample Whistleblower Policy 

Examples of Fraud and Whistleblower Hotlines

HHS Office of Inspector General

Santa Cruz County

Whistleblower Audit Programs

We will be adding audit programs for evaluating Whistleblower and Hotline reporting. These will be available to Premium subscribers.