If any employee knows or suspects that other university employees are engaged in fraud, it is his or her responsibility to immediately notify the Internal Audit Department or the appropriate campus police department.

Any employee who has knowledge of fraud by another employee and does not report such to university officials may himself/herself be subject to disciplinary action, including termination from Indiana University.

If the initial notification is to the Internal Audit Department, they shall notify the appropriate campus police department and vice versa.

The appropriate police department shall be responsible for establishing procedures for investigating the allegation, either alone or in coordination with Internal Audit. Together, the appropriate police department and Internal Audit will also determine the accuracy of the allegations.

The Internal Audit Department shall be responsible for ascertaining the extent of loss, and for reviewing and evaluating control/process failures related to the loss. Internal Audit will also notify Financial Management Services, University Human Resource Services (or the appropriate Academic Affairs office for faculty), Risk Management, University Legal Counsel, and the appropriate vice president or chancellor.

If restitution is required, payment arrangements will be worked out with the Office of Risk Management. The Office of Risk Management will be responsible for funds being deposited to the appropriate university account.

All investigations of allegation of fraud will be conducted in the strictest of confidence. To the extent permitted by law, the names of those communicating information will not be revealed.

Indiana University’s insurance coverage states that once fraud has been identified, any fraudulent activity occurring after this date by the employee will no longer be covered.