Internal Audit

Investigations

What does Internal Audit investigate?

Internal Audit reviews and evaluates reports of suspected dishonest or fraudulent activities to determine if they warrant investigation.  Investigations of hotline reports are ordinarily performed by Internal Audit.  In some circumstances, they may be referred to other areas such as the Office of the General Counsel, UW Police, Human Resources or the Office of Diversity and Equal Employment Opportunity for investigation.

 

What should be reported?

Dishonest or fraudulent activities include: 

• Forgery or alteration of documents (checks, promissory notes, time and attendance records, independent contractor agreements, purchase orders, budgets, etc).
• Misrepresentation of information on documents.
• Misuse, mismanagement, or misappropriation of funds, securities, supplies or any other asset (including equipment).
• Improprieties in the handling or reporting of money transactions.
• Authorizing or receiving payments for goods not received or services not performed.
• Authorizing or receiving payments for hours not worked.
• Theft of University property.
• Personal use of University credit cards, materials or assets.
• Falsification of documents or reports.
• Any apparent violation of Federal, State or local laws.
• Any similar or related activity.

Note:  The Internal Audit Department is not a law enforcement agency.  Any situation where an employee is aware a crime has been committed should be immediately reported to the UW Police Department.

Who should report?

All employees are responsible for reporting dishonest or fraudulent activity.

 

Is the reporting party's name confidential?

Employees are encouraged to report suspected improprieties "on the record" to their supervisor.

Alternatively, Internal Audit accepts reports of fraud, waste and abuse through an electronic submission that is available on our website. 

In addition, Internal Audit can receive relevant information directly on a confidential basis (face to face or through the mail or via email). Every effort will be made to keep the reporter's name confidential.

The University is committed to protect employees who, in good faith, report suspected improprieties or illegal activities.  It is unlawful in Wyoming to discharge, threaten or otherwise bring a personal action against an employee who reports a violation of law or waste of public funds, property or manpower unless the employee knows the report is malicious, false or frivolous.

How do I report?

Employees are encouraged to report suspected improprieties to their supervisor or to a higher level if the supervisor is involved.  If you are uncomfortable with reporting to management, the University is utilizing an electronic reporting mechanism which offers independence, confidentiality and 24 hours per day, 7 days a weeks availability.  CLICK HERE to for an anonymous electronic form.