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WHISTLE BLOWER - Coggle Diagram

- - - - High, if the audit committee had to be involved in personnel decisions about the chief internal auditor and the committee provided private access to the chief internal auditor;
      - Medium, if only one of these two conditions is present
      - Low, if both conditions are absent.
- - - - INTERNALLY RECTIFYING CORPORATE PROBLEMS
        
        Managements can ensure that confidential information remains confidential and encourage organisational accountability and learning.
  - - - STEPS:
        
        1) the bystander must beware of the event
        
        2) the bystander must decide that the event is an emergency
        
        3) the bystander must decide that he or she is responsible for helping
        
        4) the bystander must choose the appropriate method of helping
        
        5) the by stander implements the intervention
- - - - WHISTLE-BLOWING (REPORTING) INTENTIONS
        
        ACTUAL BEHAVIOUR
        
        Effects:
        • On society
        • On audit firm
        • On the whistle-blower
        
        Positive effects of whistle-blowing intentions:
        • Moral duty
        • Equal liberty
        • Social justice
        
        Negative effects of whistle-blowing intentions:
        • Submit to the constraining process of isomorphism