The responsibility for the prevention and detection of fraud rests with all members of the UNF community. However, it is management's responsibility to establish and maintain effective systems of control to help prevent and detect fraud and to be aware of exposures and indications of fraud in their area.
Investigations are typically the result of a complaint received (from employees, customers, etc) or a concern expressed by management.
Upon receipt of a complaint or concern, the first step is a general fact finding stage to determine if the complaint/concern warrants a review.
Oftentimes complaints/concerns may be forwarded to other areas that are better equipped to address the concern (i.e. the University Police Department (UPD) may be best equipped to address criminal concerns).
During the fact finding stages, the Office of Internal Auditing may request the assistance of the departments. Additionally, it may be necessary to conduct employee interviews.
In order to facilitate a thorough investigation, it is essential that the staff of the Office of Internal Auditing have complete access to all necessary/requested information.
Investigation & Reporting
Upon completion of the investigation, a final report is issued to the appropriate level of management.
If necessary, the final report and relevant evidence is forwarded to prosecuting officials. The final report may be verbal, a formal written report or a simple memorandum.