Employees of the University are expected to hold themselves to the highest standards of ethical behavior.
University Policy 804 “Standards of Ethical Conduct” establishes 11 standards that employees are expected to meet. According to staff auditor Raheel Qureshi, employees should consider the following questions:
- Am I correctly accounting for my time at work?
- Am I using University resources for personal use?
- Do I have a conflict of interest with a vendor or a fellow employee?
- Have I performed a thorough review before approving?
- Have I shared University confidential information with others who did not have a need to know?
“These are some of the possible ethical violations that can occur at work if we are not careful,” stated Qureshi. “To help mitigate some of these risks, University management is charged with implementing suitable controls.”
Internal controls are the steps employed within business processes to help ensure that the University's business is carried out in accordance with University policies and procedures, applicable laws and sound business practices. University auditors regularly review business areas and processes to ensure that specific controls have been implemented, such as:
- Appropriate segregation of duties
- A bidding process for awarding vendor contracts
- Approval thresholds
- Periodic reconciliations
- Appropriate policies and procedures
The Internal Audit Department staff strongly encourages members of the campus community to report all known or suspected improper activities or practices to the department or to the Office of Legal Affairs.
Reporting parties, including managers and supervisors, are protected from retaliation for making a good faith report in accordance with University Policy 803 “Reporting and Investigation of Suspected Improper Activities and Whistleblower Protection.”
During May, Inside UNC Charlotte will publish short articles related to internal audit topics to help faculty and staff members to better understand the profession and the role and mission of the University’s Internal Audit Department.