Fraud and Corruption Guidelines

Purpose

To provide support and practical guidance for implementing the Fraud and Corruption Policy and Procedures.

Application

All members of the University community.

Guidelines

What are examples of fraud?

Unfortunately fraud, corruption or related misconduct could occur in any sphere of our activity. For example it may include:

  • unauthorised use of information or resources that are owned or managed by the university such as records, assets, money (including monetary assets), goods and services
  • theft of plant, equipment or inventory by staff members or contractors of the university
  • decisions or approvals involving conflict of interest that result in loss to the university or a personal gain
  • authorising or receiving compensation for goods not received by or services not performed for the university, including the submission of fake claims for reimbursement of expenses
  • false invoicing (involving a staff member of the University or a person external to the university creating a fictitious invoice claiming payment for goods or services not delivered or exaggerating the value of goods delivered or services provided)
  • theft of funds from the university other than by way of false invoicing
  • accounts receivable fraud (misappropriation or misdirection of remittances received by an entity from a debtor)
  • credit card fraud involving the unauthorised use of a credit card, P-card or credit card number issued to another person
  • theft of intellectual property or other confidential information
  • overriding or suppression internal controls to facilitate payments of fraudulent benefits to an individual or their family or friends

Who can I call if I suspect that fraudulent activity has taken place?

WHISTLEBLOWER HOTLINE

  • The fraud, corruption or related misconduct Whistleblower Hotline is an independent service provided through a third party
  • The third party will provide callers with appropriate alternative reporting options if it is identified that the caller wishes to make a protected disclosure under the Protected Disclosure Policy, or if the information in question should have been reported via an existing internal reporting mechanism (for example, minor HR related matters)
  • Callers to the hotline are able to contact the third party operator via secure internet, email, fax and mailing. Callers to the hotline will be given the option to remain anonymous, and in such cases, personal identification details will not be provided to the University
  • All fraud investigations will follow the University’s Fraud Reporting and Investigation Guidelines. Detailed process flowchart and further fraud related information are available to staff members on the Fraud web page

Will I be protected if I report wrongdoing?

Protected disclosure

Both the law and the University’s policies and procedures support any individual who reports wrongdoing

  • The Protected Disclosures Act provides, in prescribed circumstances, immunity from civil, criminal or disciplinary proceedings for employees who make a disclosure of serious wrongdoing
  • Refer to the University’s Protected Disclosure Policy for further detail

Definitions

The following definitions apply to this document:

Corruption refers to the abuse of entrusted power for private gain (e.g. soliciting or receiving gifts or other gratuities to perform part of an official function, or omit to perform an official duty).

It includes dishonest activity in which a manager, staff member or contractor of the University acts contrary to the interests of the University and abuses their position of trust in order to achieve some personal gain or advantage for him or herself or for another person or entity.

Fraud is an intentional and dishonest act involving deception or misrepresentation, to obtain or potentially obtain an advantage for themselves or any other person.

It includes the deliberate falsification, concealment, destruction or use of falsified documentation used or intended for use for a normal business purpose of the University or the improper use of information or position whether or not for personal benefit.

Where the context permits, the term ‘fraud’ will include corruption and other related misconduct.

Staff member refers to an individual employed by the University on a full or part time basis.

University means the University of Auckland and includes all subsidiaries.

University community includes all staff members (whether permanent, temporary or part time), honorary staff, students (whether full time or part time), contractors, subcontractors, consultants, alumni, associates, business partners or official visitors or guests of members of the University or UniServices. It includes contractors, visiting and adjunct staff members and any other.

Key relevant documents

Include the following:

Document management and control

Owner: Registrar
Content manager: Manager Performance and Risk
Approved by: Registrar
Approval date: 6 February 2018
Review date: 6 February 2021