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Accountants give advice on whistleblowing
From the Amesbury Journal, first published Wednesday 2nd Jun 2004.
THE Institute of Chartered Accountants in England & Wales has published guidance on whistleblowing, the integrity of financial statements and internal audit.
They are part of a series produced to help members of audit committees understand specific areas of the Combined Code on Corporate Governance. The code requires audit committees to review whistleblowing procedures and the guide sets out good practice and gives advice on fostering a culture supportive of whistleblowing.
The financial statements guide has been written with committee members without a financial background in mind.
The internal audit guide offers ways to evaluate the effectiveness of audits. They are available from www.icaew.co.uk/technical policy or by calling 0207 920 8634.
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