Internal Audit
Although there are myriad definitions of "fraud" available, I believe Black's Law Dictionary captures it best: Fraud is:
"All multifarious means which human ingenuity can devise, and which are resorted to by one individual to get an advantage over another by false suggestions or suppression of the truth. It includes all surprise, trick, cunning, or dissembling, and any unfair way, which another is cheated."
The University's policies related to fraud are found here:
The policies contain important information regarding protection of both the individual making the disclosure, and the individual who is the subject of the disclosure.
Who has responsibility for investigating fraud at the University of Lethbridge?
"The Internal Audit Department has the primary responsibility for coordinating the investigation of all allegations of fraud where there is sufficient cause or predication...No one other than the Internal Audit Department should attempt to personally conduct investigations or interviews related to any allegation of fraud." (Fraud Policy)
Do I have to report a fraud? To whom do I report?
"Any employee who knowingly observes or encounters fraud must report it immediately to the next appropriate supervisory/management level and/or the Board of Governors Audit Committee Chair. It is the responsibility of the supervisor or relevant manager/executive to notify the Internal Audit Department immediately." (Fraud Policy)