State law requires that East Tennessee State University (ETSU) provide a means by which students, employees, or others may report known or suspected fraud, waste, or abuse.
Several options are available to all ETSU employees, students, and others for reporting known or suspected fraud, waste, or abuse.
You may report your concerns to:
- Your supervisor or an ETSU official
- If you are a supervisor or official and you receive a report of fraud, waste, or abuse, contact the ETSU Office of Internal Audit at (423) 439-6155 for further assistance.
- ETSU's Office of Internal Audit
- Phone: (423) 439-6155
- Email: email@example.com
- Website: http://www.etsu.edu/intaudit
- Mail: Campus Box 70566; Johnson City TN 37614
- In Person: 918 W Maple Street; Johnson City, TN 37614
- Tennessee Comptroller's Hotline for Fraud, Waste, or Abuse
- Phone: 1-800-232-5454
- Website: http://www.comptroller.tn.gov/hotline
Activities such as the following, either known or suspected, should be reported:
- Theft or misappropriation of funds, supplies, property, or other institutional resources
- Forgery or alterations of documents
- Unauthorized alteration or manipulation of computer files
- Improper and wasteful activity
- Falsification of reports to management or external agencies
- Pursuit of a benefit or advantage in violation of the Board's Conflict of Interest Policy
- Authorization or receipt of compensation for hours not worked
When Internal Audit receives allegations of dishonesty or other irregularity by an employee, outside contractor, or vendor, the Department of Internal Audit is required to conduct an investigation.
Supervisors should not attempt to conduct investigations nor alert suspected employees of an impending investigation.
In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that similar actions do not occur in the future.
Management is responsible for establishing and implementing systems and procedures to prevent and detect fraud, waste, or abuse.
The basic elements of a proper control system include:
- Creating a culture of honesty and high ethics
- Evaluating risks and implementing processes, procedures, and controls to prevent, deter, and detect fraud, waste, and abuse.
- Developing an appropriate oversight process
Management at all levels should review the information that is available from the American Institute of Certified Public Accountants in the document, Management Antifraud Programs and Controls: Guidance to Help Prevent and DeterFraud.
Please contact ETSU's Office of Internal Audit if you need assistance in reviewing risks, processes, procedures and controls, or in providing fraud, waste, and abuse training at (423) 439-6155.