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Category Finance
Type Procedure
Approved by  VCAG, 31 January 2011
Date Procedure 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


These procedures are to be read in conjunction with the Fraud Policy and relate to the processes to be followed in relation to suspected acts of fraud at the University of Otago.

The procedures aim to achieve a just and coordinated approach by the University of Otago in dealing with suspected acts of fraud.

Organisational Scope

 University Wide


1. Notification and Investigation Process

Notification of suspected cases of fraud should be made to one of:

  • the Head, Internal Audit; or
  • the Vice Chancellor; or
  • the Chief Operating Officer; or
  • the Chief Financial Officer; or
  • the Director of Human Resources; or
  • to the fraud e-mail address or phone number provided below, which are monitored by the Head, Internal Audit.


Phone: 03 479 8555

Relevant points to note with notifications:

(a) Notifications can be written or verbal. If verbal notifications are made, then the person receiving the notification shall create a written record of it.

(b) The identity of the person making a notification, and details which may identify them, shall, if requested, be confidential to the extent provided for under the University’s Protected Disclosures Policy and Procedures. The persons named above shall be delegates of the University Disclosure Officer for that purpose. Notifications that do not identify the person making them will be investigated to the extent practicable.

(c) The Internal Audit Office shall be advised of all notifications and investigations. They shall maintain a log of them, provided that where a notification involves (or the circumstances notified may reasonably be regarded as having the potential to involve) the Internal Audit Office, the Director of Human Resources should be advised and undertake the role provided for the Internal Audit Office under these procedures.

(d) Except where a notification involves (or the circumstances notified may reasonably be regarded as having the potential to involve) one or more of the Chief Operating Officer, the Chief Financial Officer, or the Director of Human Resources, the Internal Audit Office shall ensure that advice of the notification is given to those persons.

(e) The person having responsibility for conduct of an investigation shall be determined by the Director of Human Resources in consultation with the persons advised of a notification under clause (d). Where it has been determined under that clause that one or more of those persons should not be advised of the notification, the Vice-Chancellor shall be informed and shall have responsibility for determining who should conduct the investigation. The investigation process adopted may include provision for a preliminary investigation, the purpose of which shall be to determine whether a more comprehensive investigative process should be followed.

(f) Where the Director of Human Resources is not responsible for the conduct of an investigation, the party conducting the investigation will ensure that the advice of the Director of Human Resources is acted on during the investigation in order that appropriate employment process is observed.

2. Confidentiality

Subject to the requirements of the investigation or any legal requirements, everyone involved in a formal investigation or informal process has:

  • The right to have information they disclose kept confidential.
  • The duty to respect the rights of others to the maintenance of confidence.
  • The right to have any limits of confidentiality explained to them.

3. Reporting  and Recoveries

(a) Reports on any investigation into a notification should be prepared for the Internal Audit Office by the person with responsibility for the conduct of the investigation. The reports should contain:

  • A report of the findings of the investigation and action (including employment action) taken in relation to it.
  • A recommendation as to whether the matter was, or should be, referred to an external agency.
  • Recommendations as to improvement in controls and processes that need to be implemented in order to minimise future recurrences of the behaviour identified by the complaint.

(b) Reports of investigations prepared under this procedure will be sent to the Vice-Chancellor as soon as is practicable following their completion and to the Audit Committee of the University Council at its next scheduled meeting.

(c) The university will pursue the recovery of monies and property lost as a result of fraud wherever practical and appropriate.

Related Policies, Procedures and Forms

Fraud Policy

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