Final answer:
According to the Sarbanes-Oxley Act, individuals who report unethical or illegal behavior within an organization are referred to as whistleblowers. They are provided with certain protections to encourage transparency and prevent financial fraud.
Step-by-step explanation:
Individuals who report unethical or illegal behavior within an organization, as encouraged by the Sarbanes-Oxley Act, are known as whistleblowers. The Sarbanes-Oxley Act was enacted in response to major accounting scandals by corporations like Enron, Tyco International, and WorldCom. Its purpose is to increase transparency and confidence in the financial reporting of public corporations, thereby protecting investors from fraudulent practices. The protections included in the Sarbanes-Oxley Act and other subsequent laws, like the Whistleblower Protection Act of 1989 and the Whistleblower Protection Enhancement Act of 2012, provide a supportive framework for whistleblowers who uncover and expose wrongdoing within their organizations.