Investigations

The Office of Internal Audit is responsible for conducting investigations where there has been an allegation of an improper governmental act, such as fraud, misuse of University resources, or other policy violations.  These concerns may be reported either via the Compliance Hotline (link http://www.compliance.columbia.edu/hotline.html), or by direct referral to the Office of Internal Audit <(link to IA Contact)> or the Office of the General Counsel <http://ogc.columbia.edu/>.  The goal of these reviews is to determine whether or not the allegation of the improper act is substantiated.

 

Although the process for conducting an audit may apply in certain cases, the unique facts and circumstances of each investigation will determine whether the audit processes apply.  For example, similar to an audit, an investigation may include documentation review, review of electronic records and information systems, and interviews.

 

Fraud investigations are conducted in collaboration with Public Safety, Office of General Counsel, or the Compliance Hotline Committee