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Information about illegal acts committed by a member of senior management should be reported to the senior manager's superior and to the board of directors, but not distributed to all senior management.
Information about illegal acts committed by a member of senior management should be reported immediately to the senior manager's superior and to the audit committee of the board of directors.
Illegal acts by a member of senior management should be reported immediately to the manager's superior and to the company's audit committee of the board of directors. The auditor should not discuss the matter with the senior manager who has committed the illegal acts.
Internal auditors are responsible to report illegal acts and other matters to their management and board of directors, but not to local authorities. If the company is publicly held, the matter will need to be reported to appropriate regulatory authorities.