Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 119

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: A

Explanation

The correct answer is A because it accurately describes whistleblowing as a framework that organizations can adopt to promote ethical conduct. Option B is misleading as it suggests that whistleblowing programs directly instill values, while C incorrectly characterizes whistleblowers as retaliatory individuals. Option D misrepresents the role of whistleblowers, as they are encouraged to report both actual and suspected wrongdoing.