Which of the following is a true statement regarding whistleblowing?
A . Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
B . Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
C . Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
D . Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.
Answer: A
Explanation:
Purpose of Whistleblowing: Whistleblowing is a mechanism that allows employees to report unethical or illegal activities within the organization. It is a vital part of an organization’s ethical framework, providing a structured way for concerns to be raised and addressed.
Reference: IIA’s Practice Guide on Whistleblowing Programs.
Encouraging Ethical Behavior: By having a whistleblowing program, an organization encourages employees to come forward with concerns, which helps in maintaining ethical standards and preventing misconduct.
Practical Example: Employees who notice financial discrepancies can report these through the whistleblowing system without fear of retaliation, supporting a culture of transparency and accountability.
Other Options Considered:
Option B: While whistleblowing programs can support ethical behavior, they are primarily designed for reporting issues rather than instilling values.
Option C: This is a misconception; whistleblowers often report genuine concerns rather than acting out of retaliation.
Option D: Whistleblowers can report suspected unethical or illegal activities, which may not always be criminal but are still significant for organizational integrity.
Conclusion: The correct answer is A, as whistleblowing is one of several ethical structures that organizations can adopt to encourage reporting of unethical behavior and maintain high ethical standards.
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