Can you act willfully if you disagree with “the System”?
Depends who you ask.
“there can be no expectation that the system will act morally of its own accord.”
Systems are optimized for their own survival and preventing the system from doing evil may well require breaking with organizational niceties, protocols or laws.
I think the best systems have legitimate and useable self reporting systems built in so that problems of any kind, and especially shady practices can be sorted out.