Adequate segregation of duties must be ensured to ensure that the responsibilities for appointment, scheduling, approval of hours worked, accounting of hours worked, and payroll do not share the same person. In addition, payment records must be complete, submitted on time, reviewed by the supervisor, and never returned to employees after approval by the supervisor. All payroll transactions must support the required documentation. Inadequate controls can lead to fraudulent practices, including:
Responsibilities should be clearly separated to ensure that responsibilities prior to receipt, storage and reconciliation do not affect the same person. Use only receipts and system approved by the school. Receipts must be typed in advance, counted, and not used incorrectly; All receipts, even those that do not exist, must be decided. The deposit requires checking the old data (relationship). Improper management can lead to misconduct, including:
Appropriate separation of duties must be made to ensure responsibility for financial supervision, cash exclusion, agreement with grants, and non-compliance of the same person. There should be a small arrangement of small withdrawals for equity and receipts from independent parties. Adjustments must be made between balances and deposits for bank statements or deposits. Managers should review assets that have only been used for authorized purposes – not for payments, discounts, or other restrictions. Improper management will lead to fraud involving:
There should be an appropriate segregation of duties to ensure that responsibility for travel authorization, transaction records, and reimbursement of expenses, and payment of remuneration does not belong to the same person. The WSU has a strong travel policy to ensure proper control. Units must ensure compliance with the rules. An employee travel authorization must be approved by a recognized and authorized person. Refunds from other sources (i.e., grants) should be considered. Refund requests must be supported by the original invoices and must be reviewed for justification. Improper control leads to fraud such as:
There should be an appropriate separation of responsibilities to ensure that the responsibilities of the tutor and the certified officer do not belong to the same person. WSU has strong card purchase policies; units should ensure compliance with regulations. Original accounts should support transactions and be reviewed in recorded purchases and bank statements to avoid duplication with approved and permitted purposes. Proper control leads to fraud, including:
When fraud or embezzlement is discovered or can reasonably be inferred from suspicious circumstances, or when there is very strong evidence that gives suspicion, or when a serious irregularity is discovered in the account, the auditor must immediately trust the circumstances, in writing to the executive (i.e., president, vice president, president or vice president of the local authority, as the case may be) and also to the audit director of the local fund.
All members of the university community are encouraged to report fraud or misconduct. Anyone suspected of fraud or related misconduct should not face it. Employees should start with their superiors and report their concerns through normal management channels. After notification of suspected fraud or negligence, the supervisor must report the incident to the Internal Audit Department (IAD). If employees find it difficult to discuss/report with their supervisor, or if the supervisor is suspected of fraud, they can report their concerns directly to the internal audit department.
Reporting to IAD on possible fraud or misuse of university resources can be done confidentially or anonymously. Internal audit cannot guarantee the confidentiality of the whistleblower; However, IAD will keep the identity of the whistleblower confidential unless (1) the person agrees to confirm the identity, (2) the college police conduct effective investigations or respond to the necessary identification, (3) the law requires identification; or (4) the person accused of fraud or negligence has the right to information as a lawful right in the disciplinary process. The anonymous complainant must provide sufficient evidence to justify starting an investigation. Investigations into unspecified violations or widespread allegations will not be undertaken without verifiable support. Because the IAD is unable to interview anonymous reporters, their credibility can be difficult. Therefore, you are less likely to initiate an investigation.
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