What is fraud?

Fraud includes a range of irregularities and illegal acts that are characterized by intentional deception. Anyone within Western Michigan University who has reasonable suspicions of an alleged fraud or actual evidence of a fraud is responsible for reporting it. All employees have an obligation to ensure that the University is a well-controlled environment free from fraudulent or criminal activities.

How to report suspected fraud

If you become aware of an alleged fraud, please contact the Internal Audit Department. If the fraud involves stolen or misappropriated assets (e.g., cash, property, equipment, etc.), you should also contact the Department of Public Safety at (269) 387-5555.

Fraud investigations are performed on a confidential basis, and may involve the Internal Audit Department, Department of Public Safety, Office of Legal Affairs and General Counsel, Human Resources and other areas of the University, as appropriate.

Additionally, WMU provides a hotline that all members of the University community can use to confidentially report suspected unethical activity relating to financial matters. Reports can be filed anonymously by calling (855) 247-3145 or visiting the WMU Reporting Hotline.

Internal controls

Strong internal controls are the principal mechanism for preventing fraud. Key internal control activities include segregation of duties, authorization and approval, reconciliation and review, and physical security. An effective internal control environment also implies adherence to an organization's policies and procedures. Current University policies and procedures can be found on the Office of Business and Finance site.


Perform a self-assessment of your department’s internal controls.