Fraud encompasses an array of irregularities and illegal acts characterized by intentional deception.
Irregularity refers to the intentional misstatement or omission of significant information in accounting records, financial statements, other reports, documents or records. Irregularities include (a) fraudulent financial reporting which renders financial statements misleading and (b) misappropriation of assets (e.g., cash, checks, misuse of P-cards, theft of property, etc.)
- Falsification or alteration of accounting or other records and supporting documents
- Intentional misapplication of accounting principles
- Misrepresentation or intentional omission of events, transactions, or other significant information.
Auditors are not specifically searching for the existence of fraud when performing audits. We are more concerned with ensuring that adequate systems of internal control exist to reduce the risk of fraud. In situations where internal controls are weak, our testing is designed to determine if indications of fraud exist.
If you suspect a fraud or irregularity, you may report it in good faith to the Confidential Hot Line or directly to the Internal Auditor by mail (campus zip 3171), or telephone 208-885-2133. Please provide as much detail as possible to allow investigation of the allegation. Our confidential hotline provides an option for anonymous reporting.
RETALIATION IS NOT TOLERATED
It is a violation of University policy for any employee to engage in retaliatory conduct, which includes conduct that intimidates, threatens, coerces, or retaliates against any individual because that individual reports a perceived wrongdoing, inequity, or violation of law or UI policy, files a complaint alleging illegal or prohibited discrimination, participates in a grievance or appeals procedure, or participates in a dispute resolution through Human Resources or the Office of the Ombuds. The University may discipline an employee who engages in retaliatory conduct as described above up to and including termination