Whistle-Blowing as an Internal Control Mechanism: Individual and Organizational Considerations.
聚焦于吹哨在审计中作为内部控制机制的应用，探讨个人与组织层面的因素，帮助理解吹哨行为的定义及其在组织内的作用。
Abstract This article focuses on the use of whistle blowing as an internal control mechanism in auditing. Whistle-blowing is defined by Near and Miceli as the "... disclosure by organizational members of illegal, immoral or illegitimate practices under the control of their employers, to persons or organizations that may be able to effect action." While reporting of sensitive issues may be part of the individual's role within the organization, when the individual finds it necessary to reveal such findings to organizational members outside the normal chain of command, such an action is also considered whistle-blowing through internal channels.