The objectives of an adequate whistleblowing mechanism is to:

• Set out IBK’s internal process for raising concerns and making disclosures.
• Encourage individuals to report illegitimate activities at any stage.
• Ensure that whistle-blowers receive a response to the concerns raised and feedback on any action taken, where appropriate.
• Offer assurance that whistle-blowers are protected from possible reprisals or detriment where a disclosure is made in good faith that they reasonably believe to be true.
• Protect employees and IBK from unfounded and malicious allegations.