The Office of Internal Audit has the primary responsibility for the investigation of employee malfeasance including, but not limited to, fraud, waste, and abuse. Accordingly, incidents of employee malfeasance at the campus level derived from the Ethics Hotline or otherwise should be reported to and investigated by the institution's Internal Audit Department.

These investigations may be in performed in a coordinated effort along with Augusta University’s departments of Public Safety and Legal Affairs. Department management should not attempt to conduct their own investigation nor alert suspected individuals of an impending investigation.

In an investigation, our objectives include:

  • Verifying the facts.
  • Maintaining objectivity and confidentiality.
  • Determining what party or parties are responsible.
  • Recommending corrective actions to help ensure that similar activities do not occur in the future.


Investigation Process Summary

Project selection (primary reason) Hotline
Focus Retrospective/ quantification of fraud; improve prevent and detect controls
Scope set by Investigation team
Sample transaction testing performed? Yes/ to identify and quantify fraud
Report issued? Yes, on a need-to-know basis
Opinion provided? Yes, effectiveness of controls
Management provides action plans? Yes
Follow up performed on recommendations? If needed 


Just as you safeguard your home and belongings, Augusta University needs your eyes and ears to help protect its resources against fraud, waste, and abuse. Whether you are part of departmental management, a faculty or staff member, or a student, you are responsible for reporting known or suspected fraudulent, wasteful, or abusive acts by employees or contractors and vendors conducting business with Augusta University.