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Category Finance
Type Policy
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.

Organisational Scope

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:

  • Unauthorised use of facilities or equipment for personal gain
  • Deliberately not recording leave taken
  • Misappropriation of assets
  • Inappropriate claims for expenses for personal gain
  • Use of the University’s credit card for personal gain
  • Inappropriate payments to third parties.


(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

Relevant Legislation

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