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Office
of Audit and Control Home
Message
from the Internal Auditor
Hot
Issues Email Site
Charter
of the Office of Audit and Control
Mission
Statement
Hot
Issues Email Site
Frequently
Asked Questions
Internal
Controls in Plain Language
Links
and Useful Sites
Lincoln
University Policy and Procedures
President's
Page
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Office
of Audit and Control
Hot
Issues Frequently Asked Questions
1.
What is the Hot Issues email site?
It
is a non-campus email location for the reporting of fraud or
misconduct of a financial nature only at Lincoln University.
2.
What should I report?
The Hot
Issue email site is for fraud and/or financial issues only.
They may be:
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Theft
or misappropriation of funds, supplies, property or other University
resources
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Forgery
or alteration of any financial documents or reports
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Unauthorized
alteration or manipulation of computer files for personal or
financial gain
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Falsification
of reports to management or external agencies
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Disregard
of University policies that result in financial losses to the
University
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Pursuit
of a benefit or financial advantage in violation of the University's
Conflict of Interest or Employee
Code of Conduct policies,
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Illegal or improper University supplier/contractor activities
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Improper
receiving or giving of gifts.
3.
Who sees reports sent to the email site?
The
Internal Auditor is the only person who has access to the email
site. The Internal Auditor will read and evaluate all reports.
The Audit Committee of the Board of Trustees, the President
and Vice President of Fiscal Affairs will receive periodic summaries
of reports received (not copies of reports). If particular issues
require more than summary information, a more detailed summary
of allegations will be provided, not a copy of the report. Sender
identity will be disclosed only to the extent allowed by the
sender and only on a need to know basis. Note where audit investigation
determines that the sender is self-reporting or allegations
were made with malicious intent and disregard to facts; the
sender's identity will be released to the appropriate officials.
Also where investigation results in external officials becoming
involved, the sender's identity can only be withheld to the
extent the law allows.
4.
Can the Information Technology Department (IT) see emails
sent to this site?
No,
this is an off-campus Internet email site. Email sent to this
site will not be forwarded to any campus email site. However,
it is technically possible for IT to see email sent from a Lincoln
site. That said, IT has a strict policy to not look at people's
email or remotely control a computer, unless the user has given
explicit permission to do so. If you still have concerns about
this, you should send email from a non-Lincoln computer and
email site or use the old fashioned US Postal Service.
5.
What are my reporting options?
There
are several options available to all University employees and
students for reporting known or suspected dishonest, fraudulent
or criminal acts. Please consider these paths for reporting:
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Your
area Director or Vice President
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The official listed by type of act on chart in question
number six.
-
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And, lastly, for financial issues, if you feel uncomfortable
with the above, by completing the Hot Issue Report form
and emailing it to the site listed on the form.
6.
Where are other nonfinancial issues reported?
Below
are a listing of other types of activities of a non-financial
nature and where they should be reported.
Harassment
or discrimination
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Employee
misconduct
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Employee
time abuse
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Union
issues
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Inappropriate
supervisor conduct or directives
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Employee
substance abuse
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Faculty
misconduct
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Research
misconduct
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Academic
fraud
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Faculty
conflict of interest
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Criminal
activity
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Vandalism
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Unsafe
conditions
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Threats
of violence
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Student
substance abuse
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Data
privacy issues
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Misuse
of the University computer and network systems
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General
non criminal student misconduct
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Student
academic misconduct
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7.
How do I know that email sent to the site will be read?
The auditor
will send a reply message with an identification number upon
opening the mail. This number will/should be used in any future
contact either way concerning the issue
8.
What should I put in the Report?
Use
the Hot Issue Report Form for guidance. Basically you need to
supply facts concerning what, who, when, how and where.
9.
What happens after a report is filed?
If
by LUAUDIT Hot Issues email, you will receive a reply that your
email has been received and a tracking number. This number will
be used for further information and contact concerning the issue.
The auditor will read and evaluate the report as to scope of
issue, seriousness, materiality, timing (elapsed time since
alleged activity occurred), level of detail and ability to verify
facts. Actions will be taken based on the evaluation. You may
be contacted for further details. You may contact the Audit
Office directly or by email no sooner than 45 days after receiving
a reply number for status of your issue. Results of investigations
or status will only be released to relevant parties and to reporting
individuals if they are non-anonymous. You should not contact
the person suspected to further investigate the matter. The
confidentiality of your identity will be per your instructions
to the extent allowed by law except in cases of baseless malicious
allegations and incidents of self-reporting. Think before you
act. Before making allegations of dishonesty, be reasonably
certain of any claims. Such allegations can seriously and negatively
impact the accused individual's life and adversely affect the
working environment of the area.
10.
What is the next step?
Lincoln
University of the Commonwealth of Pennsylvania
1570 Baltimore Pike, P.O. Box 179, Lincoln University, PA 19352 \
(484) 365-8000
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