What is a whistleblower?

A whistleblower is defined as an individual who reports unethical activities within an organization. This can include various forms of misconduct such as fraud, corruption, or violations of laws and regulations. Whistleblowers often play a critical role in uncovering wrongdoing that might otherwise go unnoticed, thereby promoting accountability and ethical behavior within organizations.

The importance of whistleblowers lies in their ability to bring attention to issues that may affect the welfare of the broader community, stakeholders, or the integrity of the organizational system as a whole. They may report their concerns internally, to management, or externally to regulatory agencies or the public, depending on the circumstances and the protections available to them.

In contrast, the other options describe roles or entities that do not align with the function of a whistleblower. For example, a financial auditor focuses on reviewing financial records and ensuring compliance with accounting principles, while a regulatory body oversees some aspects of corporate practices. A consultant investigating fraud cases typically works to identify and resolve specific instances of fraud rather than surface unethical activities. Thus, the role of the whistleblower is distinct and vital for the detection and prevention of illegal or unethical behavior.