|Approved by||VCAG, 31 January 2011|
|Date Policy Took Effect||31 January 2011|
|Last Approved Revision||12 December 2017|
|Sponsor||Chief Operating Officer|
|Responsible Officer||Director of Risk, Assurance and Compliance|
|Review Date||30 April 2019|
To produce an environment that actively discourages fraudulent behaviour.
This policy shall apply to all employees of, and contractors to the University, and its controlled entities, and shall also apply to all persons with honorary or unpaid staff status.
For the purposes of this policy, “fraud” shall include all acts of deception, misrepresentation or omission committed with the intention of gaining an unjust or illegal financial advantage or to cause an unjust or illegal loss or disadvantage.
Such behaviour includes, but is not limited to:
(a) The University of Otago will not tolerate any fraudulent behaviour, and will investigate all instances of suspected fraud.
(b) The University will undertake regular fraud risk assessments and undertake reviews of transactions, activities, or locations based on the outcomes of those assessments.
(c) Should an investigation provide sufficient evidence to suggest that fraud has been committed, the University will refer the circumstances to the relevant authorities for the purposes of investigation and possible prosecution.
(d) Staff are required to report all instances of suspected fraud to either:
i. the Head, Internal Audit; or the Vice-Chancellor; or
ii. the Chief Operating Officer; or the Chief Financial Officer; or
iii. the Director of Human Resources; or
iv. to the fraud email address or phone number provided below,
which are monitored by the Head, Internal Audit.
Phone: +64 3 479 8555
Related Policies, Procedures and Forms
Contact for Further Information
If you have any queries regarding the content of this procedure or need further clarification, contact the Director of Risk, Assurance and Compliance, +64 3 479 8555 or email firstname.lastname@example.org