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      EXECUTIVE SUMMARY
Whistleblowing is one the most effective ways of preventing or uncovering wrongdoing, as demonstrated by recent scandals uncovered by whistle-blowers, such as illegal mass surveillance, industrial scale tax avoidance or the sexual abuse of children by peacekeepers. According to a recent study analysing more than 2400 cases of fraud in 114 countries, about 40 per cent of all detected fraud cases are uncovered by whistle-blowers.[1]
 
           
           
           
           
          
 
  
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