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International Fraud Awareness Week aims to minimize the impact of fraud.<\/p><\/div>\n
Fraud encompasses actions that are meant to deceive for financial or personal gain. Occupational fraud is committed by people who work for, or do business with, an organization and is classified under the following three categories: corruption schemes, such as those involving bribery or conflicts of interest; financial statement fraud schemes, such as recording fictitious revenues or understating reported expenses; and asset misappropriation schemes, such as theft of cash, false or inflated expense reports, receiving payments for goods or services not received or payment for hours not worked.<\/p>\n
\u201cIn addition to internal controls, you and your colleagues are essential in preventing and detecting fraud and can make a difference by participating in fraud awareness training, being aware of red flags, trusting your instincts and reporting irregularities,\u201d says Lizette Norio, Senior Manager, Internal Audit.<\/p>\n
Brock\u2019s\u00a0Internal Audit Services\u00a0Fraud Week\u00a0web\u00a0page<\/a>\u00a0offers information on fraud\u00a0awareness through educational\u00a0videos and slide decks, touching on topics such as what fraud is,\u00a0examples of fraud schemes,\u00a0why people commit\u00a0fraud,\u00a0the relationship between\u00a0identity theft and fraud, and\u00a0how seniors can become fraud fighters.\u00a0There is also a game called \u2018Jeoparty!\u2019 to test one\u2019s knowledge.\u00a0Everyone is encouraged to view the materials and share the links with family and friends.<\/p>\n Anyone suspecting inappropriate activity at Brock, including fraudulent actions, is encouraged to disclose it in accordance with the\u00a0Safe Disclosure Policy<\/a>\u00a0and\u00a0Procedures<\/a>, which apply to all University employees, students, volunteers, contractors and suppliers. When possible, disclosures should be made directly to the unit responsible for the area of concern. Additional disclosure avenues include Brock University\u2019s\u00a0Legal Counsel<\/a>,\u00a0Campus Safety Services<\/a>,\u00a0Human Rights and Equity<\/a>,\u00a0Office of People and Culture<\/a>\u00a0and\u00a0Internal Audit Services<\/a>.<\/p>\n People uncomfortable disclosing directly can use an\u00a0anonymous website<\/a>\u00a0or 24-7 toll-free hotline, 1-855-484-CARE (2273), offered through the Grant Thornton CARE service, which is a third-party consultant independent from University administration. Upon logging into the CARE system, disclosures receive an access code to a secure portal, which lets the University respond without compromising anonymity.<\/p>\n Disclosures reported are reviewed by the University\u2019s internal Disclosure Review Team that assesses whether there are reasonable grounds to investigate and whether there is any reason to believe the disclosure is not made in good faith. Disclosures determined to have reasonable grounds and to have been made in good faith \u2014 not malicious, frivolous or vexatious \u2014 will either be referred to the appropriate policy owner or Internal Audit Services for investigation.<\/p>\n The Safe Disclosure Policy also makes a priority of protecting from reprisal anyone who makes a good faith disclosure.<\/p>\n For more information on safe disclosure at Brock and the Grant Thornton CARE services, visit Brock\u2019s Legal, Compliance and Privacy web page<\/a>\u00a0or email\u00a0internalaudit@brocku.ca<\/a><\/p>\n