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Insiders, such as employees, who report concerns about a company's accounting or auditing practices are called Whistleblowers.

A whistleblower is anyone who has and reports insider knowledge of illegal activities occurring in an organization. Whistleblowers can be employees, suppliers, contractors, clients, or any individual who becomes aware of illegal business activities.

Whistleblowers are protected from retaliation under various programs created by the Occupational Safety and Health Administration (OSHA), Sarbanes Oxley Act, and the Securities and Exchange Commission (SEC). The protection of federal employees is under the Whistleblower Protection Act of 1989.

Whistleblowers are protected from retaliation should the information provided confirm to be true. This protection includes prohibiting the accused company from taking adverse or harmful actions against the reporter. Antagonistic activities include demotion, termination, reprimands, and other punitive reactions.

The whistleblower protection also covers prohibitions against the company pursuing legal action against the whistleblower to recoup losses incurred during the investigation or imposed penalties.

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