Best business practices affirm that a fraud reporting program is an integral part of a good business environment. The University has financial and operating controls in place to provide reasonable assurance that fraudulent, illegal or dishonest activity by employees, officers, trustees, business contacts or others is prevented or detected.
However, management recognizes the potential for inappropriate activities and behavior still exists. To ensure our controls are effective, management is establishing this Fraud Reporting Program to provide a mechanism for individuals to report improper or inappropriate activities not identified by existing controls.
Compliance and Audit Services is responsible for the administration of the Fraud Reporting Program. Any questions regarding the Program can be addressed by calling the Compliance and Audit Services at 214-768-4240, emailing Lisa Lee at email@example.com, or by sending a letter to the department at Compliance and Audit Services, P.O. Box 750293, Dallas, TX 75275-0293.
There may be times when employees, students or other University contacts suspect or become aware of questionable acts concerning the University. Reportable activities include, but are not limited to: theft, embezzlement, improper reporting of time (e.g., timecard, exception leave reporting), payments, misuse or questionable use of cash, diversion of or lack of timely deposit of University revenues, credit card fraud, inappropriate communication of confidential information (e.g., pay, social security information, other protected personal or financial information, grades), and any other illegal or questionable acts.
The Program is not designed to monitor personnel issues, which should be addressed through departmental management, Human Resources or the Office of Institutional Access and Equity. However, it is appropriate to report certain discriminatory actions (e.g., age, sexual, religious discrimination) that put the University at risk.
Individuals who file reports through the Program will be handled discreetly and confidentially. Reporting individuals can be anonymous if they have concerns about being identified. In those instances, Compliance and Audit Services will sanitize all information before sharing it with others. However, whether reporting individuals prefer to be anonymous or not, they will not suffer any recrimination as a result of coming forward with their concerns.
The Program is fully supported by management and has been established to provide a mechanism to report suspected inappropriate activities. We want you to feel confident about using the program.
There are multiple means by which reports may be made. Compliance and Audit Services will monitor a dedicated fraud reporting telephone number, an email/website, a facsimile number and a mail address dedicated to this program. Audit Services will keep records of all communications received, either handling the investigations personally or, if determining reports to be business issues, coordinating disposition or further investigation with the appropriate office.
Depending on the nature of the suspected offense, Compliance and Audit Services may work with or forward the information to the SMU Police Department, Legal Affairs, the Controller's Office, Risk Management, Human Resources, the Office of Sponsored Research Administration, Student Judicial Programs or another relevant office. Compliance and Audit Services will not forward any information revealing the reporting individual's identity if anonymity has been requested.