Irregularities are actions or omissions that are illegal or contrary to the principles and principles of good governance. They are a very undesirable phenomenon both in public authorities and in the economy, which is why it is necessary to establish and implement procedures that lead to the elimination or at least the reduction of such irregularities and their consequences. This is achieved through the development and application of the irregularity management system.

The obligation to establish an irregularity management system is determined by EU Directive 2019/1937 and the Act on the Protection of Whistleblowers (Official Gazette 46/22). According to these obligations, every employer employing at least 50 employees is obliged to establish a system of internal reporting of irregularities, and those who report irregularities (whistleblowers) have the right to court protection, compensation for damages, and protection of identity and confidentiality.