
In the United States, legal protections vary according to the subject matter of the whistleblowing, and sometimes according to the state in which the case arises. Still, a wide variety of federal and state laws protect employees. A few of these include the Whistleblower Protection Act for federal employees, the Sarbanes-Oxley Act of 2002 for public companies, and the Occupational Health and Safety Act (OSHA) for protection of health and safety activities.
This sample questionnaire includes key risks, expected key controls and questions to consider for the compliance procedures of whistleblower protection.