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DEFINITION OF FRAUD

Fraud generally involves a willful or deliberate act with the intention of obtaining an unauthorized benefit, such as money or property, by deception or other unethical means.

The Institute of Internal Auditors characterizes fraud as "an array of irregularities or illegal acts characterized by intentional deception. It can be perpetrated for the benefit of or to the detriment of the organization and by persons outside as well as inside the organization." Such acts include but are not limited to:

  • Purchasing personal items with a University purchasing card
  • Forgery, falsification, or alteration of documents
  • Misappropriation of funds, securities, supplies, inventory, or any other asset
  • Intentional misrepresentation of events or data
  • Authorizing or receiving payment for hours not worked
  • Authorizing or receiving payment for goods not received or services not performed
  • Improprieties in the handling or reporting of money or financial transactions
  • Acceptance of bribes or kickbacks
  • Bloating expense reports
  • Stealing Intellectual Property
  • Using equipment or resources for private or personal purpose  

 

 

Reporting Fraud

If you have witnessed the defrauding of the University, please contact your supervisor, an appropriate University Official, Internal Audit at 368-4309, or Protective Services at 368-3333. If you wish to submit an anonymous tip please click here.

Reporting a Stolen University Check

If someone has stolen a Case check made out in your name, please call the Office of Audit Services at (216) 368-4309.