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."

Fraud Policy

Employee Ethical Conduct

Safe Disclosure

The policies contain important information regarding protection of both the individual making the disclosure, and the individual who is the subject of the disclosure.