Objective: To provide the client with an opportunity to convey information to the auditor that might not otherwise be communicated/ to uncover fraud, violations, and abuse; to assess the risks of fraud, violations, and abuse and develop appropriate audit responses to limit audit risk.
Internal Audit will make every effort to keep responses confidential but cannot guarantee complete confidentiality.
Definition of Fraud: Fraud includes any intentional or deliberate act to deprive another of property or money by guile, deception or other unfair means.