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Internal Audit

Definition of Fraud

Fraud and related misconduct prohibited by this policy generally involves a willful or deliberate act or failure to act with the intention of obtaining an unauthorized benefit. Such acts include, but are not limited to:

  • making or altering documents or computer files with the intent to defraud
  • purposely inaccurate financial reporting
  • misappropriation or misuse of University resources, such as funds, supplies or other assets
  • improper handling or reporting of money transactions
  • authorizing or receiving compensation for goods not received or services not performed
  • authorizing or receiving compensation for hours not worked.

It shall also be a violation of this policy for any University employee or student to make a baseless allegation of fraudulent conduct that is made with reckless disregard for truth and that is intended to be disruptive or to cause harm to another individual or individuals.