In today's legal environment, employees have special status as oversee
rs of business behavior. As whistleblowers, employees can call their e
mployer to account for a wide range of conduct that they perceive to b
e improper. Monetary incentives and protections under federal and stat
e law encourage employees to be watchful for and to report improprieti
es. Thus, employers must confront the reality that a wide range of out
siders-regulators, agency inspectors general and auditors, and prosecu
tors-as well as quintessential insiders-their own employees-may seek t
o hold them accountable for perceived wrong-doing. Human resource mana
gers and in-house counsel should develop a coherent strategy for opera
ting within this new era of the whistleblower. This article outlines t
he legal issues and fundamental elements of developing such a strategy
.