Fraud Policy and Procedures -FAQs

1) What are examples of fraud in the University context? 

  • 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 or students at the University
  • authorising or receiving compensation for goods not received by, or services not performed for, the University including the submission of false 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 not delivered or services not provided 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 the University from a debtor)
  • accounts payable fraud (misdirection of payments from university to vendors)
  • 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 of internal controls to facilitate payments of fraudulent benefits to an individual or their family or friends
  • bribery i.e. the offering, promising, giving, accepting or soliciting of an advantage as an inducement for an action which is illegal, unethical or a breach of trust. 

2) Who can I contact if I suspect that fraudulent activity has taken place?

Whistle-blower Hotline

  • The fraud, 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 could be reported via an existing internal reporting mechanism.
  • Callers to the hotline are able to contact the third-party operator via secure internet, email, fax and mailing. Callers to the hotline are given the option to remain anonymous, and in such cases, personal identification details will not be provided to the University.

Risk Office

Registrar

Line Manager
  

3) When should I report fraud?

University members who are aware or suspect fraud should report it as soon as possible.

4) How will reported fraud be handled?

All fraud investigations will follow the University’s Internal Fraud Analysis Protocols which are maintained by Risk Office.

5) Will I be protected if I report wrongdoing?

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

Definitions

The following definitions apply to this document:

Fraud refers to any act of deception, misrepresentation, or concealment of information, committed with the intention of gaining a benefit, causing a loss, or avoiding an obligation, which is otherwise not rightfully due or owed. This includes, but is not limited to, obtaining property, funds, or services by false pretences, making false statements, or engaging in deceptive conduct. Fraud encompasses any act that involves dishonesty and manipulation to achieve an improper advantage or benefit at the expense of others.

Protected disclosure means a protected disclosure as defined in the Protected Disclosures (Protection of Whistleblowers) Act.

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

University means Waipapa Taumata Rau, 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. It includes visiting and adjunct staff members and any other person providing services to the University.

Key relevant documents for reference:

Include the following:

Document management and control

Owned by: Registrar
Content manager: Manager, Risk Office
Approved by: Registrar
Date approved: 6 February 2018
Reviewed date: February 2025
Next Review date: February 2030