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Standard · ISO (International Organization for Standardization)

ISO 37002:2021 Whistleblowing management systems — Guidelines

An international guide for building a trusted speak-up channel, which is one of the main ways fraud and misconduct are detected.

Our summary

ISO 37002 is an international standard that gives guidance on whistleblowing management systems. The public ISO page explains that it helps organisations set up, run and maintain a system built on trust, impartiality and protection of the people who report. It follows four steps: receiving reports of wrongdoing, assessing them, addressing them, and closing the case. The system can stand alone or be part of a wider management system. It was published in July 2021 by ISO/TC 309 (Governance of organizations), and ISO confirmed in 2026 that it remains current.

The guidance is generic. It applies to all organisations in the public, private and not-for-profit sectors, whatever their size or activity. It is a paid document: the full text (33 pages) must be bought from ISO or a national standards body. This entry only describes the public product page and does not reproduce the standard.

How auditors use it: Internal auditors and fraud examiners can use ISO 37002 as a reference model when they review an organisation’s speak-up or hotline arrangements. It helps them check whether reports are received, assessed and handled in a fair and consistent way, and whether reporters are protected. Investigators can also use it to improve how cases move from a first report to a final conclusion.