When the Office of Audit and Compliance receives allegations of dishonesty or other irregularity by a UT employee or an outside contractor or vendor, we are required by University policy to conduct an investigation (see Policy FI0130 for details).
Departmental management should not attempt to conduct their own investigations nor alert suspected employees of an impending investigation.
In an investigation, our objectives include:
- Verifying the facts
- Maintaining objectivity and confidentiality
- Determining responsibility
- Recommending corrective actions to help ensure that similar actions do not occur in the future
Protection Under State Law
When addressing allegations of fraud, waste, or abuse, OAC does not reveal the identity of the person making the allegation; however, once an investigation begins, the identity of the reporter may be deduced by the activities being reviewed or the nature of the questions asked. Also, even though state law exempts our investigative files from being disclosed publicly, disclosure may be necessary if the information is requested by subpoena, court order, or a federal agency.
Audit and Compliance reports directly to the Audit and Compliance Committee of the UT Board of Trustees. This reporting relationship enables us to independently and objectively review matters involving any level of administration at the University.
Preventing Fraud in Your Department
Departmental staff who have undergone a fraud investigation understand how unsettling it can be to the department, its employees, and customers. By implementing the proper internal controls, you can take a proactive approach to preventing fraud, waste, and abuse.
Examples of such controls include:
- Creating a culture of honesty and ethics
- Evaluating current processes and controls
- Developing an appropriate oversight process
Contact the Office of Audit and Compliance if you need assistance in reviewing processes, evaluating controls, or conducting internal control training.