Investigation of the propensity of members of the Institute of Internal Auditors (Singapore) to Whistle-Blow.

Abstract

This research paper examines the propensity of the internal auditor to whistle-blow. The motivation behind this research is drawn from the major accounting debacles of Enron and WorldCom. Surveys were conducted on members of the Institute of Internal Auditors [IIA] Singapore to determine the factors that shape local internal auditors’ decision to whistle-blow.