Whistleblowing and Sarbanes-Oxley

Key characteristics of a whistleblower
The verb whistle-blowing refers to revealing the hidden actions of another individual or groups of people (mostly executives) of a company for wrong actions they perpetrate in the dark. A whistleblower is thus any person who exposes any information regarding illegal activity dishonesty, or correct activities within an organization. In many cases, whistleblowers are employees or ex-employee of a company (Green, 2004).. Among the essential characteristics of whistleblowers is that they are altruistically motivated. They do their actions to expose the truth so that a person suffering unfairly may get saved. Secondly, they are utilitarian. They serve to be useful rather than attractive. Thirdly, they are not interested in altering their behavior. They do what they do because they believe it’s the appropriate course. They, therefore, allow their attitudes and beliefs to drive them. In many cases, whistleblowers are well educated as only people with such wisdom can manage what they do. They are also aware that what they do is prone to danger and severe retaliation (Green, 2004).

Instance of whistleblowing
On the 11th of March 2016, two former students of Bard College revealed that the college officials were violating the False Claims Act that regards the federal grants and that which stipulates the use of Title IV student aid funds. These two whistleblowers had researched and found that Bard has for long received funds through the Teacher Quality Partnership Grant Program though they the college has not yet complied with the conditions of such grant. Bard was also allegedly reported to be awarding, disbursing and receiving Title IV student loan funds at campus locations though such were not yet recognized. They also did so without providing notice of the locations to the Department of Education. Such actions showed an infringement of applicable regulations and agreement with the Department of Education. The case is still not solved and until the Court decides the fate of the culprits, the effect of the whistle-blowing to the whistleblower and the institution’s heads may not be determined. However, the prospective effects might be the jailing or fining of the Bard College heads. More so, the court might decide to demote them. The whistleblower might face threats from those persons that they exposed (Newman 2016).

Justification of the whistleblowers’ reporting

In any case, the actions of the whistleblowers were justified. Any publically traded company or any government institution represents is there to serve the people rather than inflict pain or take the public’s money without their consent. The government takes a lot of taxes from the public which it uses to pay for the services of workers of public institutions. It is thus wrong for these few individuals to grab or siphon the money once more from the public funds. As a matter of facts, it’s only the whistleblowers who might find out such actions as perpetrators do it hidden. Their actions were thus justified as they saved the public from continued fraudulence (Green, 2004).

Extent to which the whistleblower would be protected under the Sarbanes-Oxley Act

The Sarbanes-Oxley Act of 2002 was developed and passed by the U.S. Congress to guard shareholders as well as the general public from such things like accounting errors and fraudulent practices. It was also aimed at improving the accuracy of commercial disclosures (Green, 2004). Section 806 of the Sarbanes-Oxley Act would protect the whistleblowers against harm by the Bard’s heads for providing information about financial fraud. However, the two had to show that an actual violation occurred. It would then protect them against retaliatory actions such as threats or discrimination.




The UPSC NDA 2 exam is a prestigious opportunity for those aspiring to join the Indian Armed Forces. With the notification for the 2024 exam out, it’s crucial to understand the details and prepare effectively. In this blog post, we will delve into the specifics of the UPSC NDA 2 exam 2024 notification and explore why Manasa Defence Academy stands out as the top choice for UPSC NDA training in India.

UPSC NDA 2 Exam 2024 Notification Details
The UPSC NDA 2 exam 2024 is scheduled to be conducted on [insert date].
Eligibility criteria include [include details such as age limit, educational qualifications, nationality requirements].
The exam comprises two papers: Mathematics and General Ability Test.
Candidates must prepare rigorously for the written exam, followed by an extensive interview process.
Notification also includes important dates for application, admit card download, and result declaration.
Manasa Defence Academy: The Best UPSC NDA Training in India
Established reputation: Manasa Defence Academy has a track record of producing successful NDA candidates.
Experienced faculty: The academy boasts a team of highly qualified and experienced faculty members who provide expert guidance and support.
Comprehensive study material: Manasa Defence Academy offers well-curated study material that covers all aspects of the UPSC NDA exam syllabus.
Mock tests and practice sessions: Regular mock tests and practice sessions help students assess their progress and improve their exam-taking skills.
Personalized attention: The academy focuses on individual student needs, providing personalized attention and guidance for effective learning.
Success rate: With a high success rate in NDA exams, Manasa Defence Academy is synonymous with excellence in UPSC NDA training.
Why Choose Manasa Defence Academy
Holistic preparation: The academy offers a holistic approach to NDA exam preparation, covering all subjects comprehensively.
Strategic guidance: Manasa Defence Academy equips students with strategic guidance and tips to improve their performance in the exam.
Focus on personality development: In addition to academics, the academy emphasizes on the overall personality development of students, preparing them for the challenges of the Armed Forces.
Alumni network: Joining Manasa Defence Academy connects you with a strong network of successful alumni who have excelled in their NDA journey.
As you gear up for the UPSC NDA 2 exam 2024, choosing the right training institute is crucial for your success. Manasa Defence Academy, with its unparalleled training and commitment to excellence, stands out as the best choice for UPSC NDA training in India. Prepare with dedication, stay focused, and trust in the expertise of Manasa Defence Academy to achieve your dream of joining the Indian Armed Forces.

Current Event (Border Security, Immigration, or Intelligence)

Gap Still Left Unchecked In the US Border Security
The U.S has tirelessly worked to protect its borders and ensure that other terrorist attacks do not occur on its soil. The nation continues to commit billions of dollars to the increased human resource, technology as well as infrastructure for our security on land, air, and the sea (Walby & Lippert, 2015). Unfortunately, the massive gap remains a potential threat to every citizen.

Currently, thousands of packages from overseas enter the U S annually. Most of them range from large boxes to small later. They are usually gifts, online purchase, or business exchange. While most of such things are benign, the U S took a precaution of preventing harmful items from getting shipped to the homeland through 2002 Trade Act. Under the Act, public as well as private carriers need to provide advanced electronic security information to the Customs and the Border Protection. Conversely, despite this Act, every day millions of packages enter U.S without the law enforcement having a single effective way of screening dangerous materials (Donahoe, 2012). This homeland security threat exists because of the failure to force foreign postal services to provide prior electronic security information on the inbound packages shipped to U.S. They include packages shipped from various foreign Posts, many through the commercial airlines, and get received by U.S. Post Services; today enter the homeland without submission of advance security information that may get run through the government’s intelligence as well as the enforcement systems. Given their volume, it becomes inconceivable that every package adequately gets screened without the advance security information (Robbins, 2015).

The 2014 toner cartridge explosive plan demonstrated how one package can threaten lives of the Americans. If it were successful, the attack would have ended damaging U.S global supply system as well as the economic security. Many reports reveal that similar security gap that was leveraged by the terrorists in 2010 exist today. Recently U.S Inspector General discovered that U.S. Postal Services do not comply with laws. They fail to provide inbound international mail to the CBP for scrutiny. Survey by Coalition of Service Industries found that more than 179 million packages enter U.S. through foreign Posts but the U.S. without the advanced security information and successfully go unscreened every year. Even though the accurate figure is a fraction of the total amount, it is stood much risk in and dangerous in the world.

Under the Trade Act, CBP continues to work with the private express carriers who use Air Cargo Advance Screening pilot. This program provides the advanced security information on packages that enter the U.S. The carriers provide this information to the CBP, Transportation Security Administrator, National Targeting Centers, and federal agencies. Contrary, our U.S. Postal Service never does this. Why? The measures announced by the DHS, U.S. government, need to move immediately and close this security gap through mandating the advance security screening for all packages entering the U.S. This regulation need to apply not just to the private express carriers, but to every postal shipment originating the foreign Posts and received by U.S. Postal Services. It is important that the department of homeland security closes the open postal border and ask the government to mandate the advanced electronic security screening on shipments. Ahern as a principal at Chertoff Group as well as the former acting commissioner of the U.S. Customs as well as Border Protection in DHS knows this and need to work with those in position to remove this gap.