Philadelphia University + Thomas Jefferson University

Coordination with Other Departments

Due to overlap of responsibilities, all Internal Audit activities will be coordinated with Compliance and Enterprise Risk Management.  In addition, Internal Audit will coordinate efforts, as needed, with Finance, Legal Counsel, IS&T Security, Public Safety, Human Resources, and any other compliance function, such as Research.  

From time to time, suspected improprieties are identified by employees, management, Public Safety, and Human Resources. Responsibility for investigation of such improprieties will depend on the circumstances and the financial amounts involved.

  • For loss or theft of physical assets, Public Safety will be contacted for investigation.
  • For loss or theft of cash (currency, checks or other cash equivalents), Public Safety will also notify Internal Audit to consider whether a review of internal controls is necessary and/or to quantify the loss if it is not an isolated incident.
  • For any other suspected financial improprieties, including timekeeping, Internal Audit should be contacted.
  • For any suspected security breach, the IT Security Officer will be responsible for the investigation and will request assistance from the Privacy Officer as applicable.
  • For any improprieties regarding billing and reimbursement, the Office of Compliance will be responsible for the investigation.
  • If any suspected issues arise with respect to grant administration, such as effort reporting or sub-recipient compliance, Internal Audit will lead the investigation.
  • For any improprieties which may affect Jefferson’s compliance with laws and regulations, is a potential conflict of interest, or is an ethical issue, the matter should be reported to the Office of Compliance.
  • If there is a question of responsibility for the investigation, the Chief Legal Officer will be consulted to assign responsibility for the investigation.
  • To the extent that any Internal Audit investigation provides evidence that an employee has misappropriated funds or other assets, both Human Resources and Legal will be contacted for further action. Any investigation which provides evidence that an external party has misappropriated funds or other assets from Jefferson will also be reported to Legal to arrange for recovery and/or other actions.

From time to time, suspected improprieties are identified by employees, management, Security, and Human Resources. Responsibility for investigation of such improprieties will depend on the circumstances and the financial amounts involved.

  • For loss or theft of physical assets, Security will be contacted for investigation.
  • For loss or theft of cash (currency, checks or other cash equivalents), Security will also notify Internal Audit to consider whether a review of internal control is necessary and/or to quantify the loss if it is not an isolated incident.
  • For any other suspected financial improprieties, including timekeeping, Internal Audit should be contacted.
  • For any suspected security breach, the IT Security Officer will be responsible for the investigation and will request assistance from the Privacy Officer as applicable.
  • For any improprieties regarding billing and reimbursement, Associate Counsel for Compliance and Enterprise Risk Management will be responsible for the investigation.
  • If any suspected issues arise with respect to grants/administration, such as effort reporting or sub-recipient compliance, Internal Audit will conduct the investigation.
  • For any improprieties which may affect the University's compliance with laws and regulations, is a potential conflict of interest or is an ethical issue, the matter should be reported to University Counsel and the investigation will be conducted at the direction of University Counsel.
  • If there is a question of responsibility for the investigation, the Senior Vice President and University Counsel will be consulted and will determine the Department responsible for the investigation.
  • To the extent that any Internal Audit investigation provides evidence that an employee has misappropriated funds or other assets, both Human Resources and University Counsel will be contacted for further action. Any investigation which provides evidence that an external party has misappropriated funds or other assets from the University will also be reported to University Counsel to arrange for recovery and/or other actions.