University Internal Audit

University of Massachusetts > Internal Audit > Suspect Fraud?

If you suspect or discover fraud in your department, either follow reporting guidelines in the referenced documents below, or contact the University Internal Audit Office immediately. All calls are handled confidentially, whenever possible.

Leave a message on our Audit Hotline:  774-455-7555

 OR

Email the Internal Audit Office at AuditLine@umassp.edu

Fraud is defined generally as a willful or deliberate act with the intention of obtaining an unauthorized benefit, such as money or property by deception or other unethical means.  Fraudulent acts may include: embezzlement; forgery or alteration of documents; misappropriation of funds, supplies, inventory and equipment; authorizing or receiving payment for goods or services not performed; and receiving payment for time not worked.

Internal Audit responsibilities after a fraud is reported:

• Performing an examination of the process and the situation in question.
  
• Will conduct the examination confidentially and will allow for confidential communications with those who have information concerning the suspected fraudulent activity.
  
• Will notify appropriate campus persons and state agencies as necessary.

Policy on Fraudulent Financial Activities (PDF)

Fraudulent Financial Activities Guidelines (PDF)

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