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Reply from Mr. Arief Hidayatullah Khamainy
2020.11.19 00:40:10
Thank you for the compliment. Inspectorate auditors can designing
strategies to increase the whistleblowing intention of its employees
and designing or perfecting the whistleblowing system at the
institution by taking into account the factors that influence the
intention to take whistleblowing action. Efforts to increase the
intention to take whistleblowing can be done, for example, through
ethical training and comprehensive socialization on fraud, the benefits
of whistleblowing, and procedures for carrying out appropriate
whistleblowing. Through these efforts, it is expected to increase
awareness of the impact of serious fraud and increase the positive
response of auditors^ attitudes towards whistleblowing
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