SHRM-SCP Exam Dumps | When an employee presents evidence of corporate wrongdoing, which is considered the HR leader's primary

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Question 80/193

When an employee presents evidence of corporate wrongdoing, which is considered the HR leader's primary responsibility under the Sarbanes-Oxley Act of 2002?

A. To discipline the employee according to the code of ethics

B. To prevent retaliation against the employee who reported wrongdoing

C. To launch an investigation

D. To personally certify the organization's financial reports

Correct Answer: B

* Legal Requirement under SOX: The Sarbanes-Oxley Act (SOX) of 2002 includes provisions to protect whistleblowers who report corporate wrongdoing. Specifically, Section 806 provides protection against retaliation for employees who disclose information regarding corporate fraud.
* HR's Role: The HR leader's primary responsibility in this context is to ensure that the employee who reported the wrongdoing is not subject to retaliation. This involves implementing policies and procedures that protect whistleblowers and ensure their concerns are addressed fairly and confidentially.
* Preventive Measures: HR should take proactive steps to create a safe environment for employees to report concerns, including training managers and employees on anti-retaliation policies and regularly reviewing compliance with these policies.
* Compliance and Ethics: Preventing retaliation aligns with maintaining ethical standards and compliance with federal regulations, which are critical components of the HR leader's responsibilities.
References:
* SHRM, "Managing Whistleblowing in the Workplace," available at SHRM.org.
* U.S. Department of Labor, "Whistleblower Protection under the Sarbanes-Oxley Act," available at dol.gov.

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