This policy establishes the standards and procedures to ensure that accounting and audit-related complaints handling complies with management’s and the audit committee’s objectives.
According to this policy, whistleblower procedures should be updated and consistent with the regulation-concerning procedures for making complaints about accounting and auditing directly to the audit committee. The procedures within this sample facilitate access for employees and related parties to reach the audit committee. Procedures include responsibilities of audit committee with respect to specified complaints and procedures for receiving accounting allegations.
Common Fraud Scenarios Guide
Policies & Procedures
Insider Trading Policy
Checklists & Questionnaires