Office of Internal Audit

Within the Office of Internal Audit, our objective 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. We report to the Legal, Audit, Risk and Compliance Committee of the Fayetteville State University Board of Trustees and collaborate 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 are here to assist the University and 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 also prohibits retaliation against employees who, in good faith, report unethical activity.

I. 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 good 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

II. 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

Contact us at 910.672.1117 or anonymously, on our Ethics Helpline, at 910.672.1400 or complete our anonymous reporting form. These reporting mechanisms are monitored by FSU's Office of Internal Audit.

Report it to the University of North Carolina System Office

Report it to the North Carolina Office of State and Budget Management

Contact the North Carolina office of State Budget and Management (OSBM)via email at or by completing the online reporting form.

Report it to the Office of the State Auditor

Contact the Office of the State Auditor at 1.800.730.TIPS or by completing the online reporting form.

Reports are initially sent to the North Carolina Office of the State Auditor. Investigation into the allegations may be completed by the Office of Internal Audit.