Whistleblower laws protect employees by prohibiting an employer from retaliating against an employee, because the employee engaged in some specific, protected conduct. Violating the prohibition may subject the employer to an award of damages, a civil penalty or even criminal sanctions, depending on the specific whistleblower law.
Federal and state laws provide numerous whistleblower protections. These laws vary on the conduct they protect and what constutes retaliation or reprisal. Many but not all require external, as opposed to internal, reports. Most require the employee to have been subjected to some tangible, adverse employment action. The fear of retaliation or reprisal is not usually enough.
Your wife should consult with an attorney licensed to practice in your state to discuss the particulars of her matter and for specific legal advice.