What question did this study set out to answer?

To explore whistle-blowing as a mechanism for internal control within organizations and its implications for individual actions.

Whistle-Blowing as an Internal Control Mechanism: Individual and Organizational Considerations.

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To explore whistle-blowing as a mechanism for internal control within organizations and its implications for individual actions.
Definition of whistle-blowing based on Near and Miceli's framework.
Analysis of the role of individuals in reporting practices.
Examination of whistle-blowing through internal channels.
Whistle-blowing serves as an effective internal control mechanism in auditing.
It facilitates the reporting of illegal or unethical practices.
The need for individuals to report outside the normal chain of command is highlighted.

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This article examines whistle-blowing as an internal control in auditing, highlighting its implications for individuals and organizations.

Lawrence A. Ponemon (1994) studied this question.

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This article examines whistle-blowing as an internal control in auditing, highlighting its implications for individuals and organizations.