14.06
From Corrective Action Plan AZ
Information and Communication
Principle 14 - Communicate Internally
Attribute 14.06 - Personnel use separate reporting lines to go around upward reporting lines when these lines are compromised. Laws and regulations may require entities to establish separate lines of communication, such as whistleblower and ethics hotlines, for communicating confidential information. Management informs employees of these separate reporting lines, how they operate, how they are to be used, and how the information will remain confidential.
