Figures from the force’s Integrity Matters initiative show that between March 2015 and 23 February this year, there were 133 referrals, 29 of which were deemed criminal.
However, only two of those resulted in reports being sent to prosecutors.
Earlier this month, Chief Constable Phil Gormley told MSPs on the Scottish Parliament’s justice committee that Police Scotland was carrying out a review of whistleblowing within the national force.
Detective Chief Superintendent Clark Cuzen, head of the force’s Counter Corruption Unit, has now written to MSPs with details of 29 cases which were initially deemed criminal in nature.
They include allegations of fraud, drug dealing and attempts to pervert or influence a police inquiry.
Other complaints included sexual misconduct, downloading pirate material, historical drug use and illegally passing on information.
Just two cases have resulted in charges being brought.
In one of those, 23 separate charges have been reported to the Crown Office under the Data Protection Act.
The other case involves one charge under the Data Protection Act.
In his report to MSPs, Mr Cuzen said: “Between 2 March 2015 and 23 February 2016, 29 of the 133 referrals received via Integrity Matters centred on issues of potentially criminality.
The referrals were fully investigated by the Counter Corruption Unit, the Professional Standards Department or the local or specialist division where the officer concerned worked.”
At a meeting of Holyrood’s justice committee earlier this month, the Scottish Police Authority’s Andrew Flanagan said officers often felt unable to raise concerns about the Professional Standards Department and the Counter Corruption Unit.