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

Hotline Best Practices

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

NeoRx Corporate Governance - Whistleblowing / Complaint Procedures

Whistleblowing/Complaint Procedures for Accounting and Auditing Matters MPC Corp.

Hyperspace Communications

Sample Whistleblower Policies

Federal Realty Investment Trust

Finning International Inc.

Newfield Exploration Company

Respironics 

Union Planters Corporation

Examples of Fraud and Whistleblower Hotlines

National Credit Union Administration OIG Hotline