Internal auditing and fraud reporting
The Internal Auditor is responsible for ensuring the accuracy of the billing process for the Bond Management program, serving as a liaison between the District and the external auditors and for the review of internal procedures to ensure compliance with Federal, State and District guidelines. These responsibilities involve interacting with a variety of departments on campus to ensure that processes and procedures are updated as needed to ensure compliance with the LBCCD policies and state education code.
How to Report Suspicion of Fraud
The Long Beach Community College District supports a culture of honesty wherein employees are provided with information to assist them in identifying possible signs of fraud and are encouraged to report their suspicions without fear of reprisal. The following are some potential indicators of fraud.
- Inadequate internal controls over assets, lack of segregation of duties or independent checks, especially in areas such as purchasing, accounts payable, cash handling, and payroll.
- Lack of management oversight.
- Poor physical safeguards over cash; investments, inventory or fixed assets.
- Frequent or no vacations are taken by employees performing key controls.
- Conflicts of interest.
- Changes in behavior or lifestyle that may indicate assets have been misappropriated.
- Management override of internal controls.
- Fraudulent reporting of student or employee information.
To anonymously report potential fraud, contact the LBCCD Fraud Hotline or email a fraud report directly to the Fraud Department.