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Whistleblowing Based on the Three Lines Model.
- Source :
- Administrative Sciences (2076-3387); May2024, Vol. 14 Issue 5, p83, 13p
- Publication Year :
- 2024
-
Abstract
- Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to apply and maintain a robust whistleblowing framework. To this effect, the Three Lines Model is used, one of the most recognized theoretical models in effective risk governance and internal audit. [ABSTRACT FROM AUTHOR]
- Subjects :
- WHISTLEBLOWING
INTERNAL auditing
AUDITING procedures
FRAUD
Subjects
Details
- Language :
- English
- ISSN :
- 20763387
- Volume :
- 14
- Issue :
- 5
- Database :
- Complementary Index
- Journal :
- Administrative Sciences (2076-3387)
- Publication Type :
- Academic Journal
- Accession number :
- 177459626
- Full Text :
- https://doi.org/10.3390/admsci14050083