Qualification in Internal Audit Leadership (QIAL) — Question 1

Which of the following is a true statement regarding whistleblowing?

Answer options

• A. Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
• B. Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior.
• C. Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
• D. Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.

Correct answer: B

Explanation

The correct answer is B because whistleblowing programs are designed to provide guidance on ethical issues and promote a culture of integrity within the workplace. Option A is incorrect as it suggests whistleblowing is just one of many structures, while B emphasizes its specific role in addressing ethical behavior. Option C mischaracterizes whistleblowers as simply disgruntled individuals, and D incorrectly limits the scope of reporting to only confirmed crimes, neglecting the importance of addressing potential ethical violations.