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- Title
Whistleblowing Based on the Three Lines Model.
- Authors
Kagias, Paschalis; Garefalakis, Alexandros; Passas, Ioannis; Kyriakogkonas, Panagiotis; Sariannidis, Nikolaos
- 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 auditing; AUDITING procedures; FRAUD
- Publication
Administrative Sciences (2076-3387), 2024, Vol 14, Issue 5, p83
- ISSN
2076-3387
- Publication type
Article
- DOI
10.3390/admsci14050083