While that is worth pointing out, I would still be concerned in such circumstances. As I say, perhaps naively so — I have no familiarity with the norms of that industry.

The problem is when internal auditors highlight major issues it is the internal auditor who is disgraced and fired

Whistleblowers are very rarely welcomed in any business or government context, which is most unfortunate.

Well, she did leave accounting completely and did something else entirely - so I think it is fair to say that she was concerned!