If it's crystal-clear your boss is asking for unethical conduct, or if you don't feel comfortable discussing it with your boss in the first place, the next steps depend a lot on your company.
In larger organizations, there could be someone dedicated to receiving complaints from employees like you. It could be a compliance officer, general counsel, auditor or someone in human resources. It could be the person one or two levels up from your boss.
Beware: Your boss probably won't like this. (We'll discuss the risk of retaliation later.)
You might also need to ask: If I complain, will anyone care or will anything change? If you think management would want to sweep your complaint under the rug, assuming the risks of complaining internally might not be worth it.
"Any time the firm's senior management is financially benefiting from the misconduct, they may not want to know that it is occurring," said Bryan Stikeleather, a professor at the University of South Carolina who has studied financial incentives for whistle-blowing.
Some companies offer money to entice employees to report bad behavior, which can signal that they're serious about correcting it. But such monetary incentives can sometimes make employees less likely to report, Mr. Stikeleather said; the rewards can decrease whistle-blowers' sense of responsibility, making it feel less like a moral obligation.