Investigations

The Office of Internal Audit performs investigations into allegations of waste or abuse received via the System’s fraud reporting hotline, EthicsPoint, as well as allegations received through the State Auditor’s Office, and/or other sources.

Due to the special nature of investigations, management is informed about their nature and our related activities on a strictly “need to know” basis. All employees are required to provide information requested by auditors performing such investigations and must maintain confidentiality as requested by the auditor. In addition, we may require employees interviewed to sign attestations regarding the testimony provided and a confidentiality form.

The following is an excerpt from the TSUS Rules & Regulations:

Fraud Reviews and Internal Investigations of Suspected Defalcation, Misappropriation, and Other Fiscal Irregularities. The Board of Regents has established an Anti-Fraud Policy in Chapter VIII, Paragraph 1 of these Rules and Regulations. The System Chief Audit Executive is charged with responsibility for coordinating review and investigative activities as necessary with Component-housed Directors, Component police departments, the Office of Vice Chancellor and General Counsel, human resources office(s), and appropriate external law enforcement and other oversight agencies. The System Chief Audit Executive will make every reasonable and lawful effort to protect the rights and the reputations of those involved in an internal audit review involving allegations of fraud, including the employee/complainant who reports alleged fraud; the individual(s) interviewed during the resultant review; and the individual(s)/entity(ies) against whom the allegations were made. Fraud review results are not routinely disclosed or discussed with anyone other than those who have a legitimate need to know. In the event that a review substantiates fraudulent activities, the System Chief Audit Executive or his/her designee will prepare and distribute a report in accordance with Paragraph 7.93 of this Chapter. The System Chief Audit Executive will communicate substantiated fraud committed by System employees to the State Auditor’s Office in accordance with Texas Government Code §321.022.