Working with Whistleblowers Reporting Illegal Acts
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
Although we would like to work our entire career without discovering illegal or unethical behavior in our organization there is a high probability that at some time in our career, we will come across illegal or unethical behavior.
What is the best course of action for an individual to take? Who can you trust and are there any protections if you spill the beans? Where should we report unethical or illegal behavior? Who should we report it to? Are there confidentiality considerations when reporting inappropriate behavior? What are our requirements to report illegal and unethical behavior under the law and our professional standards? If someone is a whistleblower are there legal protections for that individual?
Publication Date: June 2022
Designed For
CPAs, internal auditors, CIAs, external auditors, CMAs. CFEs, CGMAs, CFFs, CIAs, MAFFs, managers, staff accountants, CFOs, business managers, board members, and others who could discover unethical or illegal behavior, or have a whistleblower report to them.
Topics Covered
- Illegal Acts
- Whistleblower Statistics
- Whistleblowers in the News
- Whistleblower Protections
- Whistleblower Laws
- Retaliation Against Whistleblowers
Learning Objectives
- Identify where to report illegal and unethical behavior
- Identify federal whistleblower programs
- Recognize what is not considered retaliation against a whistleblower
- Describe the most common way occupational fraud is detected
- Identify where most fraud tips come from
- Identify whistleblower statistics
- Recognize where a majority of whistleblower complaints are filed
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
