Fraud Reporting and Awareness

Fraud Awareness

A commonly used model for understanding fraud risk is the fraud triangle. The model highlights three factors that may increase the risk of fraud: pressure, opportunity, and rationalization. Understanding these factors can help organizations strengthen controls, reduce opportunities for misconduct, and promote a culture of integrity.  

Source: The Association of Certified Fraud Examiners

Fraud can undermine all of the university’s core values. Four values are especially relevant to fraud awareness and prevention: integrity, excellence, sustainability and accountability.

Integrity

Excellence

Being honest and ethical in all interactions, maintaining the highest ethical standards in teaching, research, public engagement and service.

Encouraging and promoting excellence through innovation and creativity, rigour and pragmatism.

Sustainability

Accountability

Acting in a manner that is environmentally, economically and socially sustainable in administration, academic and research programs

Accepting responsibility for achievement of common goals and objectives.

Per the Memorial University of Newfoundland Code, “All members of the Memorial University of Newfoundland Community, which includes students, faculty, and staff, shall treat others with respect and fairness, be responsible and honest, and uphold the highest standards of academic integrity.”

Reporting Suspected Wrongdoing

Memorial University of Newfoundland (the University) is committed to providing mechanisms for members of the University, acting in good faith, to disclose concerns about suspected wrongdoing. Employees who suspect misconduct has occurred or is occurring are encouraged to report the concern directly to the academic or administrative unit responsible for the area of concern, or to an immediate supervisor or reporting vice-president.

If an employee is uncomfortable reporting through regular channels, the University has a Protected Disclosure Procedure and Protected Disclosure Policy that provide a process for confidential or anonymous reporting. Protected disclosures apply to allegations of wrongdoing made in the public interest, particularly where no alternative process exists under another University policy or procedure.

Protected disclosures do not cover personal grievances or private contractual disputes, nor do they replace the terms of any collective or employment agreements agreed upon by the University.

Wrongdoing is defined as any activity or conduct engaged in by a Member of the University in or relating to the University, as follows:

(a) an act or omission constituting an offence of municipal, provincial or federal laws or regulations
(b) an act or omission that creates a substantial and specific danger:

i. to the life, health or safety of individuals other than a danger that is inherent in the performance of the duties or functions of a Member of the University, or
ii. to the environment;

(c) gross mismanagement, including of University funds or University assets; and
(d) knowingly directing or counseling an individual to commit Wrongdoing.

Protected Disclosure Reporting Contact Information:

Protected Disclosure Coordinator
Memorial University of Newfoundland
St. John's, NL A1C 5S7
Telephone: 709-864-2198
Email:ProtectedDisclosure@mun.ca 

Resources

These policies and procedures, available online, are an excellent source of information for understanding how the University prevents, detects and reports fraud: