Whistleblowing Based on the Three Lines Model.

Autor:	Kagias, Paschalis, Garefalakis, Alexandros, Passas, Ioannis, Kyriakogkonas, Panagiotis, Sariannidis, Nikolaos
Předmět:	WHISTLEBLOWING INTERNAL auditing AUDITING procedures FRAUD
Zdroj:	Administrative Sciences (2076-3387); May2024, Vol. 14 Issue 5, p83, 13p
Abstrakt:	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]
Databáze:	Complementary Index
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