ࡱ> WYV bjbj P6ޖjޖj  Tc$=Lx< <<<<<<<?sBn<<<\\\<\<\\7N;)2Z^9<<0=9^BH B4N;BN;X\<<h=B :  Reporting Fraud, Waste, or Abuse State law requires all public institutions of higher education to provide a means by which students, employees, or others may report suspected or known improper or dishonest acts. In addition, 鶹ý is committed to the responsible stewardship of our resources. Whether you are part of departmental management, a faculty or staff member, a student, or an interested citizen, we encourage you to report known or suspected dishonest acts by employees, outside contractors, or vendors. What Should I Report? Dishonest acts, either known or suspected, should be reported, such as: Theft or misappropriation of funds, supplies, property, or other university resources Forgery or alteration of documents Unauthorized alteration or manipulation of computer files Improper and wasteful activity Falsification of reports to management or external agencies Pursuit of a benefit or advantage in violation of 鶹ýs conflict of interests policy Authorization or receipt of compensation for hours not worked Think Before You Speak! Before making allegations of dishonesty, be reasonably certain of any claims. Such allegations can seriously and negatively impact the accused individuals life and adversely affects the working environment of the department. Reporting Options Several options are available to all 鶹ý employees, students and others for reporting known or suspected dishonest acts. You may report your concerns: To your supervisor or department head To 鶹ý Internal Audit at 615-693-5922; via e-mail at  HYPERLINK "mailto:reportfraud@tnstate.edu" reportfraud@tnstate.edu ; or online using the  HYPERLINK "https://tnstateu.az1.qualtrics.com/jfe/form/SV_aguFkBJZZyN33BH" reporting form To the Tennessee Comptrollers Hotline for Fraud, Waste and Abuse at 1-800-232-5454 If you are a supervisor, department head, or campus official and you receive a report of a dishonest act; contact Internal Audit at 615-693-5922 for further assistance. Please see TBR Policy 4:01:05:50,  HYPERLINK "https://policies.tbr.edu/policies/preventing-and-reporting-fraud-waste-or-abuse" Preventing and Reporting Fraud, Waste, or Abuse. Investigations When Internal Audit receives allegations of dishonesty or other irregularity by an employee, outside contractor, or vendor, they are required to conduct an investigation. Departmental management should not attempt to conduct investigations nor alert suspected employees of an impending investigation. In an investigation, objectives include verifying the facts, maintaining objectivity and confidentiality, determining responsibility, and recommending corrective actions to help ensure that similar actions do not occur in the future. Protection under State Law As Internal Audit investigates allegations of dishonesty, the reporting individuals confidentiality is protected under Tennessee Code Annotated Title 10, Chapter 7 (subject to court action requiring disclosure). Also, state law prohibits discrimination or retaliation of any kind against employees who report allegations of dishonest acts. Reporting Responsibility Internal Audit has reporting responsibility to the Audit Committee of the 鶹ý Board of Trustees through the Chair of the Audit Committee. This reporting relationship enables them to independently and objectively review matters involving any level of administration at 鶹ý. Preventing Fraud, Waste and Abuse 鶹ý management is responsible for establishing and implementing systems and procedures to prevent and detect fraud, waste and abuse. The basic elements of a proper control system include: Creating a culture of honesty and high ethics Evaluating risks and implementing processes, procedures and controls to prevent, deter and detect fraud, waste and abuse Developing an appropriate oversight process Management at all levels of 鶹ý should review the information that is available from the American Institute of Certified Public Accountants in the document,  HYPERLINK "http://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/FraudPreventionDetectionResponse/DownloadableDocuments/managing_business_risk_fraud.pdf" Managing the Business Risk of Fraud: A Practical Guide. Please contact Internal Audit at 615-693-5922 if you need assistance in reviewing risks, processes, procedures or controls, or to provide internal control training. #$% ? @ A ̶wlwaVawawK@V@Ka@awhq@h<CJaJhq@hhgCJaJhq@hYCJaJhq@hwJCJaJhq@hCJaJhI>.h"hI>5B*CJOJQJ\]aJph.h"h%v5B*CJOJQJ\]aJph+h"h~ B*CJOJQJ\]aJph(h?5B*CJOJQJ\]aJph<jh_e5B*CJOJQJU\]aJmHnHphu$%? @   4 5 } 0 O 6 7 O  & Fgdq@gdq@ $ & F a$gdq@ $ & F a$gdq@ $ & Fa$gdq@ & F$a$gdq@$a$gd GT$a$gd8j     3 4 5 } 0 O    ! 5 6 7 N O P { | ѽ||xi^hq@hY*䴳簪簪P䴳簪w䴳簪CJaJhI> h"hI>5B*CJaJph&h"hI>5B*CJ\]aJphhI>56CJ\]aJhq@hI>CJaJhq@hCJaJhq@hCJaJ$O P 3 4 F G (|}&' & F-$$d!%d$&d!'d$N!O$P!Q$^a$gdA@ ]^gdP & Fgdq@ & Fgdln $ & Fa$gdq@ & Fgdq@$a$gdq@gdq@|  3 4 E F G k l ɵ}rgr\QFhlnhI>CJaJhq@h CJaJhq@h]\CJaJhq@hb[aCJaJhq@hk_CJaJhq@hwJCJaJhnNCJaJhq@hI>䴳XX䴳">*䴳&">5B*䴳]a56C]a簪䴳"=&'(̹x]ʱdd0䴳d䴳d䴳簪r<0JCJaJ#jhq@hr<CJUaJhq@hr<CJaJjhq@hr<CJUaJh.D<CJaJhdCJaJhvaIhwJCJaJhvaICJaJhvaIhdCJaJhq@hPfFCJaJhq@hwJCJaJhq@h+CJaJm{|} %&'IJٷى{jVGh.D<5>**䴳&.<5>*B*CJUaJph hAIǹըk\K@5@5@5@hq@hPfFCJaJhq@hI>CJaJ hq@hI>56CJ\]aJh"hI>B*CJaJph&h"hI>5B*CJ\]aJph hq@h5C**䴳,.<5>*B*CJUaJph   &'}~w & F gdgd$a$gdA? $h^ha$gdA? $ & Fa$gdA? & FIJ]^nrs  5  %&'8DEde꜈teZZhq@h^w%CJaJh"hI>*䴳&"+5B*䴳]a&">5B*䴳]a&"5B*䴳]a簪P䴳簪+䴳簪5CJ\aJhq@hCJaJhq@hI>CJaJhq@hPfFCJaJ  |}~79]a ܤܤ{peTee h"hk_5B*CJaJphhq@hwJCJaJhq@hCJaJhq@hY6B*CJaJph h"hWI6B*CJaJphhq@heCJaJhq@hI>CJaJhq@hk_CJaJhq@hI>6CJ]aJ!ARw VXY89:;<=ɾɾɨ~o~b~Whq@h 5CJaJh.D<h.D<0JCJaJjh.D<CJUaJjh.D<CJUaJh.D<CJaJhq@h CJaJhq@hwJCJaJhq@h\CJaJhq@hA?CJaJhq@hWICJaJhq@hCJaJhq@hCJaJhq@hYmailto:reportfraud@tnstate.eduDyK yK https://tnstateu.az1.qualtrics.com/jfe/form/SV_aguFkBJZZyN33BHyX;H,]ą'c)DyK yK https://policies.tbr.edu/policies/preventing-and-reporting-fraud-waste-or-abuseyX;H,]ą'cDyK yK Lhttp://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/FraudPreventionDetectionResponse/DownloadableDocuments/managing_business_risk_fraud.pdfyX;H,]ą'cx2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@66666_HmH nH sH tH @`@ NormalCJ_HaJmH sH tH NN  Heading 1$ & F@&` 5CJ\P@P  Heading 2$ & F@&56CJ\]aJLL  Heading 3$ & F@&56CJ\]DD  Heading 4$@&56CJ \]DA D Default Paragraph FontViV  Table Normal :V 44 la (k (No List ToT Level 17$8$H$^CJ_HaJmH sH tH B' B Comment ReferenceCJaJ<<  Comment TextCJaJ4U`!4 5 Hyperlink >*phFV 1F =TFollowedHyperlink >*B* phHBH 9I Balloon TextCJOJQJ^JaJPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭Vzt7.??Źڨd/L+[梃 _¯UjyA_/֖j-A %4\/%ި+K|h(Kmgk):b| H$Y 9DZ.6)A2&`RV!*_[`dI+^DL-)>qfoΟ~_'ҨrQrW_ƿw!pƦ7/_zqԵbp@m ?ItDl,(CjLQc׎O9!N@Iw{Xe3b|`:2˭A9Tn$ءy@Q&Q3,;sg8v%= CN4I ~> zHzw0u $J}*;(wL|$C޳q-!1,hEX>ZN yݾKt l&;HPm%6sq !&}] ~@Lw?%q d98@7C̜mia_Y㩓b8F vB{cNQqsu;6~@VƾzXU+f:OllD,E|=mVePاcGxe_+gj=HSԳ;{yи½|mHmA`0D_cU\+w/ 9MOJK:WnǯIUsffn`<"K*2:&w4]3۸cB/br;}̸uF̘G}ҙ3>-=k&ڂE%睸 |Te6pp1GZ&L~AdNPjĢP gFFz٫[ euRTVxC'c*ibQTz:"dC%1!4ZŲR?rՔ)Zf\5GμMO20V4'|:xt&Ԯiv +nD?TWq]_7.u)S 4?⦾@3;S,8;^K=7>̌cC ^$77&%Bn"cy@I K?L'CWc%WSc#^w}ܓ߭ei)$ Z`%v]:Blqwae&De*2JǐYG4OPQRlnຠtSi832IQ QrZ.afٽ\HYʚU6iaT&ly*o]M̹Qh2/woQoPSJŪ[lDY&`Riڊ0z۶ܫ/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!wG theme/theme/theme1.xmlPK-! ѐ'Q theme/theme/_rels/themeManager.xml.relsPK]L 06 | mI= O wk&IX8XXXX8@0(  B S  ? _Hlt401647135 _Hlt401647136 _Hlt418084536 _Hlt418084537 _Hlt498695450 _Hlt498695451 _Hlt401646918  @@@@@@@ }% []333333##$$88||}}//0NNO6633EFklOVW{||}} & | ~   7 wV:;=^j88||klOVWk'|| &-I   7 V:;=^j y] i\x P_R.u 5B}|9"VH F@]ASHrA?A@q@PfFgFWI9IvaIwJnNhP9S=T GTJJZS \]\k_b[aeLfhgY?@ABCDEGHIJKLMOPQRSTUXRoot Entry F]*2ZZData 1Table$CWordDocumentP6SummaryInformation(FDocumentSummaryInformation8NCompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q