What is a 'whistleblower'?

A whistleblower is defined as an individual who reports unethical or illegal activities within an organization. This reporting can encompass a range of behaviors, including fraud, harassment, and violations of laws or regulations. Whistleblowers play a critical role in promoting transparency and accountability within organizations, often serving as a crucial mechanism for detecting and addressing misconduct. Their actions can lead to significant changes in corporate behavior, compliance, and culture, reinforcing ethical standards.

Understanding the concept of a whistleblower is vital, especially in the context of fraud examination and corporate integrity, as these individuals often risk their careers to expose wrongdoing, and their information is commonly used to launch investigations or drive policy reforms.