On a broad and theorical sense, a company’s whistleblower program is intended to receive anonymous complaints from individuals on allegedly illegal activities, wrongdoings and violations to the company’s code of conduct. The type of valid complaints may depend on several factors, but they typically range from issues such as discrimination and harassment to conflict of interest, among other types. Once a complaint is received, the company can evaluate it and commence an internal or external investigation if it finds that the complaint has merit.

At the end of the investigation, a company decides whether the claim is valid and the type of action that needs to be taken, if at all. Some investigations may result on a claim being dismissed, some other investigations may result on more serious consequences such as suspension, employee dismissal, or even criminal charges.

In practice, a majority of organizations have the flexibility to choose the structure of their whistleblower program. There are exceptions such as the SEC whistleblower program, which was implemented due to the Dodd-Frank Wall Street Reform and Consumer Protection Act. Some have a designated department that takes care of it, others designate such responsibilities to the human resources department. Some allows all types of complaints to be reported, others only accept complaints after a set of procedures are followed. Several factors may influence a whistleblower program, the most important common being the values upheld by the company.