Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/320903 
Year of Publication: 
2024
Citation: 
[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 14 [Issue:] 5 [Article No.:] 83 [Year:] 2024 [Pages:] 1-13
Publisher: 
MDPI, Basel
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.
Subjects: 
whistleblowing
internal audit
three lines model
EU Directive 1937/2019
auditing
fraud prevention
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
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