Confidential Complaint Policy
For Accounting Policies, Procedures and Financial Statements
Andrews University has established accounting policies and procedures to ensure the accuracy and integrity of the institution's financial information. It is recognized that there may be situations where an individual believes that these policies or procedures have not been followed or that information has been intentionally or unintentionally misstated or omitted in a way that impairs the integrity or accuracy of the institution's financial statements.
The purpose of this policy is to provide a confidential means independent of management for individuals to report complaints or concerns regarding questionable accounting, accounting controls, auditing matters or financial ethical misconduct to the Internal Auditor and the Audit Committee.
Andrews University is committed to facilitating the reporting and investigation of all complaints or concerns regarding questionable accounting, accounting controls, auditing matters or financial ethical misconduct on a confidential and anonymous basis. Any complaint or concern regarding questionable accounting, auditing or ethical matters submitted by an individual will be handled on a confidential and anonymous basis unless the individual waives anonymity.
A. Through Internal Auditor
The University encourages an individual who has information or a complaint regarding the above matters to discuss the issue with the Internal Auditor. Confidentiality will be maintained.
B. Through Internal Auditor's Message Box
If, however, the individual wishes to remain anonymous he/she may follow the instructions at the Internal Auditor's Message Box on the Andrews' website. The information provided needs to be clear, accurate and with sufficient detail to allow for investigation of the issue as there would be no opportunity for the Internal Auditor to obtain further clarifying information.
Examples of such concerns might include, but are not limited to:
- Misappropriation, theft or embezzlement of monies, inventories, property or other resources;
- Deficiencies in, intentional circumvention or noncompliance with internal accounting controls;
- Falsification of financial statements, reports, documents or electronic files.
There would be no retaliation by Andrews University against an individual who honestly and in good faith reports a concern. At the same time, it is unacceptable to knowingly make false allegations and bad faith reporting would be subject to discipline.
Following receipt of a complaint the Internal Auditor will conduct an initial evaluation. The Internal Auditor in consultation with the Audit Committee chairperson will make a determination of whether:
- the complaint requires immediate investigation;
- it should be investigated on a timely basis and a report provided to the next regularly scheduled Audit Committee;
- the complaint can be held without investigation for discussion at the next regularly scheduled Audit Committee;
- legal and/or external auditor's consultation is needed; or
- a complaint that does not relate to accounting, accounting controls, auditing matters or financial ethical misconduct and should be reviewed by a party other than the Internal Auditor and Audit Committee.