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Office of Internal Audit

How to Report Fraud

According to the International Professional Practices Framework, promulgated by The Institute of Internal Auditors, fraud is “any illegal act characterized by deceit, concealment, or violation of trust. These acts are not dependent upon the threat of violence or physical force. Frauds are perpetrated by parties and organizations to obtain money, property, or services; to avoid payment or loss of services; or to secure personal or business advantage.” Examples of frauds designed to directly benefit the individual committing the fraud include:

Examples of frauds designed to benefit the organization include:

Reporting Options

If you suspect a fraud or dishonest or questionable act, do not try to question anyone or otherwise investigate the matter yourself. Report your suspicions to one of the following:

A written report is preferred but not necessary. All reported incidents are held in the strictest confidence and are handled with extreme discretion.

Think Before You Speak

Please think before making allegations of fraud or dishonesty and be reasonably certain of any claims. Such allegations can significantly and negatively impact the life of the accused individual and adversely affect the working environment of the department.

Fraud Policies

Binghamton University Policy Number 209 - Reporting Theft, Loss or Misuse of State Asset(s)

http://www.suny.edu/compliance/SUNYSystemReportFraud.cfm

SUNY System Administration-Fraud Procedures

SUNY System Administration-Fraud Incident Report (.pdf, 5.57kb)

Research Foundation

Fraud Investigation

A fraud investigation may be performed by the SUNY System Administration, the Research Foundation, or University administrators. The conduct of each investigation is determined by the fraud policy of the agency performing the review.

When the reported fraudulent act is made on the campus, an initial review of any allegation is performed under the direction of the New York State University Police Department and the Director of Internal Audit. They will consult with the Vice President for Administration to determine if a formal investigation is necessary. The investigation is conducted in accordance with the Binghamton University Policy Number 209.

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Last Updated: 8/29/12