Checklist for evaluating an NFP’s whistleblower reporting process

This downloadable checklist is designed for not-for-profit boards and audit or finance committees to use when reviewing the organization’s whistleblower reporting process. It is structured so that a “No” response highlights areas where additional attention, clarification, or follow-up may strengthen the program.

What it covers

The checklist includes questions on:

• Policy scope and clarity, including how the whistleblower policy differs from