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Building a Best-In-Class Whistleblower Hotline Program

Resource The IIA May 17, 2023

Report and Infographic

The Institute of Internal Auditors (The IIA) and the Association of Certified Fraud Examiners (ACFE) conducted a worldwide survey of our members regarding the attributes and effectiveness of their employer’s whistleblower hotline programs. The collaboration resulted in Building a Best-in-Class Whistleblower Hotline Program, a report that examines the key elements of whistleblower hotline programs in workplaces worldwide.

To provide insight and help support our respective members with the responsibilities to administer, perform investigations and audit Whistleblower Hotline effectiveness, amongst other roles and responsibilities, the findings sought to:

  • Provide benchmarking data for hotline programs at organizations around the world.
  • Evaluate the factors that contribute to the effectiveness of whistleblower hotline programs.
  • Explore the reasons organizations do not have a hotline program, as well as regional differences in hotline programs.

The ACFE and The IIA sought to provide practical, data-driven guidance on how internal audit leaders, anti-fraud professionals, and others can most effectively manage and support the whistleblower hotline programs within their organizations.


The ACFE and The IIA collaborated on a study to identify key elements of a best-in-class whistleblower hotline program, especially as it pertains to fraud detection. How does your Whistleblower Program Measure Up? Less than half (44%) of organizations train managers and supervisors on how to avoid, recognize, and respond to potential retaliation against whistleblowers. 

Download the infographic now for key study findings.

About The Institute of Internal Auditors 

The Institute of Internal Auditors (IIA) is an international professional association that serves more than 230,000 global members and has awarded more than 185,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certifications, education, research, and technical guidance. For more information, visit

About the ACFE  

Founded in 1988 by Dr. Joseph T. Wells, CFE, CPA, the ACFE is the world’s largest anti-fraud organization. Together with more than 90,000 members, the ACFE works to reduce business fraud worldwide and inspire public confidence in the integrity and objectivity within the profession. For more information, visit


The Institute of Internal Auditors