What does Internal Audit investigate?

Internal Audit reviews and evaluates reports of suspected dishonest or fraudulent activities to determine if they warrant investigation.  Investigations of hotline reports are ordinarily performed by Internal Audit.  In some circumstances, they may be referred to other areas such as the Office of General Counsel, Public Safety, Human Resources, or the Office of Equal Opportunity for investigation.

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What should be reported?

Dishonest or fraudulent activities include:

Forgery or alteration of documents (checks, promissory notes, time and attendance records, independent contractor agreements, purchase orders, budgets, etc.).
Misrepresentation of information on documents.
Misuse, mismanagement, or misappropriation of funds, securities, supplies, or any other asset (including equipment).
Improprieties in the handling or reporting of money transactions.
Authorizing or receiving payments for goods not received or services not performed.
Authorizing or receiving payments for hours not worked.
Theft of University property.
Personal use of University credit cards, materials, or assets.
Falsification of documents or reports.
Any apparent violation of Federal, State, or local laws.
Any similar or related activity.


Note: The Internal Audit Department is not a law enforcement agency. Any situation where an employee is aware a crime has been committed should be immediately reported to the Public Safety Department.

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Who should report?

All employees are responsible for reporting dishonest or fraudulent activity.

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Is the reporting party's name confidential?

The University has selected EthicsPoint, a private contractor, to administer the Ethics and Compliance Hotline. The EthicsPoint service offers the advantages of independence, confidentiality, and availability (24 hours per day, 7 days per week). Employees are encouraged to report suspected improprieties “on the record.” However, anonymous reports may be filed through EthicsPoint. Ongoing communication regarding an anonymous report can be conducted though the online reporting system thus ensuring a high level of confidentiality.

Internal Audit is also authorized to receive relevant information directly on a confidential basis. The University will try to prevent disclosure of the identity of an employee who reports alleged misconduct without his/her consent. However, often the identity of an employee may become obvious to others due to the nature of the information. If known, the employee's identity will be disclosed:

To any law enforcement agency investigating the matter.
To University employees assigned to investigate the matter.
To University administrators to the extent necessary to conduct an investigation (on a need to know basis).
If required pursuant to a subpoena or by law.
If necessary to defend a grievance by an employee.
If required by due process in connection with disciplinary action against the accused person.

The University is committed to protect employees who, in good faith, report suspected improprieties or illegal activities. It is unlawful in Utah to discharge, threaten, or otherwise bring a personal action against an employee who reports a violation of law or waste of public funds, property, or manpower unless the employee knows the report is malicious, false, or frivolous.

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How do I report?

Employees are encouraged to report suspected improprieties to their supervisor or to a higher level if the supervisor is involved. If you are uncomfortable with reporting to management, the University has selected EthicsPoint, a private contractor, to administer an Ethics & Compliance Hotline. The EthicsPoint service offers independence, confidentiality, and 24 hours per day, 7 days per week availability. Reports may be made

Online at secure.ethicspoint.com (Click on File a New Report then enter University of Utah in the Organization Name box.)


By Calling Toll Free: (888) 206-6025.

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