Office of Internal Audit

The objective of the Office of Internal Audit is to enhance and protect the University. This is accomplished by providing independent auditing, advisory, and investigative services to assist management in balancing operational efficiency with risk identification, assessment, and control. Internal Audit reports to the Legal, Audit, Risk and Compliance Committee of the Fayetteville State University Board of Trustees and collaborates with University management to enhance assurance and accountability at all levels of the University community. If you have any questions or concerns, please contact the Office. We will work with you to find solutions that strengthen your internal controls and help manage risk. We value your feedback.


Protecting. Assisting. Enhancing.



To enhance and protect the University's value by providing stakeholders with risk-based, objective and reliable, assurance, advice and insight.



Integrity. Objectivity. Confidentiality. Competence.


Fraud and Abuse Reporting

Note: Some links go to external sites.

Any dishonest or improper act by an employee such as those that violate the law, waste money, or endanger public health and safety, are of concern to FSU. In addition, North Carolina General Statute § 114-15.1 requires all state agencies, including FSU, to report misuse of state property.

When potential violations are reported, all reports are investigated as promptly and discreetly as possible with the facts made available only to those who need to investigate and resolve the matter. FSU Ethics Helpline Policy protects employees who have reported suspected criminal activity in good faith from retaliation. Additionally, North Carolina General Statute §126-84 notes that it is the policy of the state that state employees are free from intimidation or harassment when reporting to public bodies about matters of public concern. North Carolina law prohibits retaliation against employees who, in good faith, report unethical activity.


What Should Be Reported

  • Dishonest or fraudulent activities include:
  • Forgery or alteration of documents
  • Misrepresentation of information on documents
  • Misuse, mismanagement, or misappropriation of funds, supplies, or any other asset
  • Improper handling or reporting of money transactions
  • Authorizing or receiving payments for goods not received or services not performed
  • Authorizing or receiving payments for hours not worked
  • Theft of university property
  • Personal use of university purchasing cards, materials, or assets
  • Falsification of documents or reports
  • Any apparent violation of Federal, State, or local laws
  • Any unusual or suspicious activity


How to Report

To report suspected fraud, waste, or abuse of university resources you may:

Report it to your supervisor

  • Alert those in your chain of supervision and give them a chance to solve or resolve it.

Report it to Internal Audit

Report it to the University of North Carolina System Office

Report it to the Office of State Budget and Management

Report it to the Office of the State Auditor