Examining the Relationship Between Whistleblowing Policies and Internal Audit Effectiveness in Corporations

Abstract

The contemporary corporate landscape has witnessed increasing attention to internal control
mechanisms and ethical compliance frameworks, particularly in the aftermath of significant
corporate scandals and regulatory reforms. Within this context, whistleblowing policies and
internal audit functions represent two critical components of organizational governance that
have traditionally been examined as separate entities. This research bridges this conceptual
gap by investigating the intricate relationship between whistleblowing policy frameworks and
internal audit effectiveness through an innovative methodological approach that combines
computational analysis with traditional audit assessment techniques.