Developing a robust tool evaluating the impact of whistle-blowing mechanism adapted by various organizations
- Author Shantanu Deshpande
- Co-Author Dr. Atul Deshpande
- DOI
- Country : India
- Subject : Compliance Management
Keywords : Whistle blowing, Anti‐fraud controls, Corruption, Compliance, integrity, Ethics, Evaluation Tool, Whistle blowing Mechanism, Human resources
Abstract
Whistleblowing is a broad, multiâ€faceted subject, with a range of definitions and purposes depending on its context. Whistleblowing as HR Policy has been gathering a lot of wind lately especially in forgone decade. It has been pushed as regulation, law and necessity by the society and corporate world. The policy has brought in various WB mechanisms as a conduit for blowing the whistle. Internal WB mechanisms are often open to external whistleblowers (for example customers or suppliers) so there is some blurring of the distinction between internal and external whistle blowing. Furthermore, WB mechanisms may be outsourced to a third party who operates the WB mechanism on behalf of an organization. Such an arrangement is considered ‘internal’ for the purposes of this study as the WB mechanism provider reports back to the organisation and ensures confidentiality of information passed to its client organisation. A lot of organizations have developed, or subscribed to various internal / external mechanisms, where still quite a few have yet to follow the path. The inspiration for this research came from an internal audit discussion forum of internal auditors. It was indicated that the organization’s whistle blowing policy had been running for 3 years and there had not been a single response. This posed a question: “does this mean that everything is OK inside the organization, or that the scheme to prompt people to report wrongdoing has failed?â€.
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