Skip to content

ACCA Applied Knowledge · Business and Technology · Fundamental principles of ethical behaviour

Which of the following is the most appropriate description of a 'whistleblowing' safeguard within an organisation?

A whistleblowing safeguard is a procedure that lets employees report suspected wrongdoing confidentially and without fear of retaliation. It supports ethical behaviour by providing a protected channel for concerns, unlike auditor rotation, training or expense approval, which serve different purposes.

  1. AA procedure allowing employees to raise concerns about wrongdoing confidentially without fear of retaliationCorrect
  2. BA rule requiring auditors to rotate every five years
  3. CA requirement that all staff complete annual training in tax law
  4. DA policy that managers approve all expense claims

Explanation

Whistleblowing procedures let staff report suspected wrongdoing, often anonymously, with protection from reprisal. Auditor rotation addresses familiarity threats, training supports competence, and expense approval is a control.

Did you get it right without looking?

One question tells you little. A timed set on Fundamental principles of ethical behaviour shows your real accuracy, how long you take and where you lose marks.

Practise Fundamental principles of ethical behaviourFree diagnostic mock

More Fundamental principles of ethical behaviour questions