{"id":12235,"date":"2022-09-04T14:26:43","date_gmt":"2022-09-04T06:26:43","guid":{"rendered":"https:\/\/cos.org.sg\/?page_id=12235"},"modified":"2025-01-09T17:06:43","modified_gmt":"2025-01-09T09:06:43","slug":"whistle-blowing-policy","status":"publish","type":"page","link":"https:\/\/cos.org.sg\/en\/whistle-blowing-policy\/","title":{"rendered":"WHISTLE BLOWING POLICY"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1736349933176{padding-top: 0px !important;padding-bottom: 10px !important;background-color: #faead3 !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;WHISTLE BLOWING POLICY&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662270348934{margin-bottom: 10px !important;}&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1736349942396{padding-top: 10px !important;padding-bottom: 10px !important;background-color: #f3f3f3 !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;A. AIM, DEFINITION AND SCOPE&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662270465323{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Church of Singapore (COS) is committed to maintaining high standard of integrity in her business conduct.\u00a0 At COS, we expect our Church Board and employees to conduct themselves with a high standard of professionalism and ethics in the conduct of church business, activities and events.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whistle blowing is defined as a deliberate, voluntary disclosure of individual or organizational inappropriate, unethical or unlawful behavior or malpractice by a person or a group of persons who has or has had privileged access to data, events, or information about any actual, suspected or anticipated wrongdoing within or by COS that is within her ability to control.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As part of good corporate governance and in line with Christian doctrines and COS principles and practices as well as COS \u201czero tolerance\u201d stance to fraud, bribery, corruption and other unethical behavior or conduct, COS have established a Whistle Blowing Policy (hereinafter called \u201cThis Policy\u201d).\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This Policy sets out the trusted avenues for employees, vendors, suppliers, service providers, church members and all other external parties who have business relationships with COS to raise legitimate concerns on the irregularities or malpractices and report serious wrongdoing, particularly in relation to fraud, controls or ethics, to be objectively investigated and addressed without fear of reprisals or adverse consequences.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This Policy is also intended to encourage staff and church stakeholders to report unethical or illegal conduct, as well as provide assurance to the whistle blower that their concerns will be taken seriously and investigated thoroughly.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;B. REPORTABLE INCIDENTS&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662270849417{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The following are a list of examples (though not exhaustive) of reportable incidents covered by This Policy:<\/span>\n<ol style=\"list-style-type: lower-alpha;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concerns about COS accounting, internal controls or auditing matters; manifestation of intention to mislead, deceive, coerce, or fraudulently influence any internal or external accountant or auditor in connection with the preparation, examination, audit or review of any financial statements or records of COS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impropriety, corruption, blackmail, misappropriation and or acts of fraud, theft and\/or misuse of COS properties, assets, or resources for personal gain.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct which is an offence or breach of law, or any criminal offence or failure to comply with a legal or regulatory obligation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serious conflict of interest without disclosure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Breach of COS principles and practices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Immoral and improper conduct of any COS staff or Board member, such as sexual misconduct, cheating, lying, misappropriation of church funds or acts of fraud or theft<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any other serious improper conduct that may cause financial or non-financial loss to COS or damage COS reputation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fraud against members or making fraudulent statements that can cause physical danger or harm to another person, public and government or state authorities, or can give rise to risk of damage to properties or assets<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Forgery or alteration of any document belonging to COS, vendors, members, financial institution, or agents of COS<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Endangerment of the health and safety of an individual<\/span><\/li>\n<\/ol>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expression of personal opinion, unhappiness, complaints and grievances concerning church operational matters and service quality, HR policy, staff discipline and conduct, or private unhappiness and disputes with fellow church members are not matters for whistle-blowing.\u00a0 These concerns should be taken up with any one of these COS church leaders: LG Leader, Area Leader, Service-in-Charge, Ministry Head, Ex-Co Chair or an Elder.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;C.PROTECTION AGAINST REPRISALS AND CONFIDENTIALITY&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662271245050{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When raising concern or providing information about an actual, suspected, or anticipated wrongdoing, done in good faith, the individual, be it an employee or anyone else, he\/she shall be protected against any reprisal such as employment termination, acts of harassment, retaliation, victimization and recrimination arising from making the disclosure in good faith.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All reports are handled confidentially, except as necessary or appropriate to conduct investigation by an Investigating Committee to be appointed by COS Audit Committee or COS Elder Board, and to take remedial action, in accordance with the applicable laws and regulations of Singapore. In this regard:<\/span>\n<ol style=\"list-style-type: lower-alpha;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The identity of the person (hereafter called \u201cWhistleblower\u201d) making the allegation will be kept strictly confidential and confined to the Investigating Committee which may comprise any or all of the persons mentioned in below Para E3, so long as it does not hinder or frustrate any investigation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The investigation process may reveal the source of the information to persons involved in the investigation or resolution of the investigation report. All personnel, directly or indirectly working relative to a whistle blowing case, shall strictly protect the identity of the whistleblower and witnesses from unauthorized disclosure before, during and after an investigation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Whistleblower making the report may need to provide a statement as part of the gathering of evidence required.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the event where the identity of the whistleblower may need to be revealed on a need-to-know basis (e.g. requirement to testify in Court should such a situation arises), COS shall discuss and seek prior consent of the whistleblower before proceeding with the case.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS will not tolerate the harassment or victimization of anyone reporting a genuine concern.\u00a0 Furthermore, no person should suffer reprisal as a result of reporting a genuine concern, even if they turn out to be mistaken.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">While This Policy is meant to protect the Whistleblower from any unfair treatment as a result of their report, it strictly prohibits frivolous and untrue complaints.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;D.WHISTLEBLOWING REPORTING PROCEDURES&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662271870663{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Whistleblower should report his\/her concern to the Chairman of the Audit Committee, who will handle all reported cases and ensure that issues raised are properly resolved by COS Church Board or such parties as appropriate.\u00a0 In the absence of the Chairman, one of the Audit Committee members will be appointed to take charge of the matter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All concerns raised will be independently assessed to ensure that they are fairly and properly considered.\u00a0 As it is essential to have all critical information in order to be able to effectively evaluate and investigate a compliant, the report made should provide as much information and be as specific as possible, such as:<\/span>\n<ol style=\"list-style-type: lower-alpha;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Brief description of the misconduct;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The date and location of the incidence;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The identity of the wrongdoer;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Particulars of witnesses, if any;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting evidence and or documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other details deemed to be useful to facilitate screening and action to be carried out<\/span><\/li>\n<\/ol>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where possible, the Whistleblower is encouraged to disclose his personal details (name, contact details: email address and or telephone\/handphone number) to enable the relevant parties conducting the investigation to contact the Whistleblower for further information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Concerns expressed anonymously are difficult to act upon effectively.\u00a0 However, they may be considered, taking into account the severity and credibility of the issues raised and the likelihood of confirming the concern or information from the attributable sources on the information provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Whistleblower is encouraged to provide their contact information so that clarifications could be sought during the course of investigation.\u00a0 If a Whistleblower chooses to make such reports anonymously, he shall not be entitled to the investigation outcome of the case reported by him.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;E.WHISTLE BLOWING REPORTING CHANNELS&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662272128121{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The channels of reporting are to be made in writing under Confidential Cover, either in the form of a letter or email addressed to:<\/span><br \/>\n<span style=\"font-weight: 400;\">Chairman of the Audit Committee<\/span><br \/>\n<span style=\"font-weight: 400;\">c\/o Church of Singapore\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">145 Marine Parade Road\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Singapore 449274<\/span><span style=\"font-weight: 400;\">Email: <a href=\"mailto:ac_chair@cos.org.sg\">ac_chair@cos.org.sg<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The report is to set out in detail the background and history of events as well as the reason(s) for concern.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depending on the nature of the concern raised or information provided from the attributable source, one or more of the following individuals or entities may be involved:<\/span>\n<ol style=\"list-style-type: lower-alpha;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS Audit Committee<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS External Auditor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS Internal Auditor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS Elder Board<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS Human Resource Head<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">COS External Legal Counsel<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Police or Commercial Affairs Department<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">In the event an investigation of a whistle blowing case requires the assistance of other individual(s) or entity\/entitles that are not mentioned in the above list, such other individuals or entities may be involved too.\u00a0<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;F. RESPONSIBILITY OF WHISTLEBLOWER&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662272639128{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whistleblower makes the disclosure in good faith.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whistleblower reasonably believes that the information and allegations are substantially true.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whistleblower is not acting for personal gain.\u00a0 If the case involves the complainant\u2019s personal interests, it must be informed at the outset.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_custom_heading text=&#8221;G. IMPLEMENTATION DATE&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662272743596{margin-bottom: 10px !important;}&#8221;][vc_column_text]<\/p>\n<ol style=\"list-style-type: none;\">\n<li><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> September 2022<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1736349933176{padding-top: 0px !important;padding-bottom: 10px !important;background-color: #faead3 !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;WHISTLE BLOWING POLICY&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662270348934{margin-bottom: 10px !important;}&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1736349942396{padding-top: 10px !important;padding-bottom: 10px !important;background-color: #f3f3f3 !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;A. AIM, DEFINITION AND SCOPE&#8221; font_container=&#8221;tag:h6|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662270465323{margin-bottom: 10px !important;}&#8221;][vc_column_text] Church of Singapore (COS) is committed to maintaining high standard of integrity in her business conduct.\u00a0 At COS, we expect [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"designpage.php","meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>WHISTLE BLOWING POLICY &ndash; Church Of Singapore<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cos.org.sg\/en\/whistle-blowing-policy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WHISTLE BLOWING POLICY &ndash; Church Of Singapore\" \/>\n<meta property=\"og:description\" content=\"[vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1736349933176{padding-top: 0px !important;padding-bottom: 10px !important;background-color: #faead3 !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;WHISTLE BLOWING POLICY&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23323232&#8243; google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal&#8221; css=&#8221;.vc_custom_1662270348934{margin-bottom: 10px !important;}&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1736349942396{padding-top: 10px !important;padding-bottom: 10px !important;background-color: #f3f3f3 !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;A. 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