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INTERNAL AUDIT AND WHISTLE-BLOWING
INTERNAL AUDIT AND WHISTLE-BLOWING

Author(s): Georgiana Susmanschi
Subject(s): Economy
Published by: Addleton Academic Publishers
Keywords: internal auditing; whistle-blowing; corporate governance

Summary/Abstract: Whistle-blowing issues raised much debate over several decades. Developments in law and in corporate governance along with the development of some special functions inside of an organization (like internal auditing department) have been an impetus in widening the debate on whistle-blowing and in encouraging moves to better and more transparent disclosure arrangements. Considered to be both a threat and an asset, whistle-blowing phenomenon played a leading role in many research studies, as people always wondered about the scope of whistleblowing, who are the whistle-blowers and what motivations do they have in order to blow the whistle, what are the consequences of whistle-blowing and not least, what can be done. The paper concerns about the role play of the internal auditing in the act of whistle-blowing, as a function designed to help the management and improve not only management performance, but the company’s performance.

  • Issue Year: 7/2012
  • Issue No: 4
  • Page Range: 415-421
  • Page Count: 7
  • Language: English