Question
If the auditor concludes that unethical behaviour has occurred, they need to consider whether it is necessary to whistleblow on the offender and, if so to whom to report. Auditors in practice need to be able to make a judgement as to when to whistleblow. Completing the requirement below will help you make that judgement.
Required
Develop a set of guidelines that you would use to determine if it was appropriate to whistleblow in a situation where you considered there may be unethical conduct. Explain in a paragraph the reason for each of the guidelines that you have developed.
This could be set out in a table as below:
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Guideline
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Explanation
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