Another important element of phase two is developing or modifying the organization's policies and procedures to make the whistleblower program an official component of the system of internal controls. An internal auditor should work with management to make sure the whistleblower program is included in the employee manual and code of ethics and that a charter is developed for the oversight board that specifies the board's role, responsibilities, membership, and authority. Having these elements in writing will go a long way toward creating an environment in which the program is seen as a credible and permanent resource within the organization.
PHASE THREE: PROGRAM RELEASE
In the third phase, the whistleblower program is released throughout the organization. Although hard-copy memorandums, e-mail, video conferencing, voice conferencing, or even computer-based training programs are viable options for releasing the program, the most effective approach is through face-to-face meetings with employees. These encounters allow workers to gain a better appreciation for the importance of the new program and management's commitment to its success, and to get their questions answered.
The length of these meetings can vary according to the needs of the organization and the audience size. An hour or two should be long enough to provide employees with sufficient background information on details including:
* Reasons for implementation.
* Benefits to the control environment.
* Management's commitment to high standards and a reminder of the company's code of conduct policy.
* Staffing of the program.
* Avenues available for disclosing concerns.
PHASE THREE: PROGRAM RELEASE
In the third phase, the whistleblower program is released throughout the organization. Although hard-copy memorandums, e-mail, video conferencing, voice conferencing, or even computer-based training programs are viable options for releasing the program, the most effective approach is through face-to-face meetings with employees. These encounters allow workers to gain a better appreciation for the importance of the new program and management's commitment to its success, and to get their questions answered.
The length of these meetings can vary according to the needs of the organization and the audience size. An hour or two should be long enough to provide employees with sufficient background information on details including:
* Reasons for implementation.
* Benefits to the control environment.
* Management's commitment to high standards and a reminder of the company's code of conduct policy.
* Staffing of the program.
* Avenues available for disclosing concerns.
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