Annual Fraud Risk Survey

For the sixth year, UH departments will complete an annual Department Fraud Risk Survey during the month of October. This is part of a fraud prevention program at UH, which began after Governor Rick Perry issued Executive Order RP36 in July 2004 that all state agencies and universities must take steps to “prevent, detect, and eliminate fraud, waste, and abuse in state government.”

The web survey contains 98 yes/no questions about whether departments implemented various internal controls in FY2011 that could prevent or detect fraud. “Yes” answers indicate the department implemented the control, while “no” answers require a brief explanation about how the department will improve in FY2012.

The survey is completed online by the department administrator, or designee. The completed survey is then printed and signed by the administrator and unit head. The signed survey is then scanned and emailed to Mike Glisson, Controller, for review. Mike will contact any departments that may appear to need help implementing a control. The surveys are not published but are made available to internal and external auditors upon request.

In addition, central processing departments that have a campus or system-wide impact on controls, such as Payroll, Purchasing, Accounts Payable, etc., also complete a separate Institutional Fraud Risk Survey with questions specifically about their operations. These surveys are signed by the unit head and the unit head’s supervisor and submitted to Mike for review as well.

While maintaining strong internal controls does not guarantee that fraud will be prevented, it helps, and weak internal controls make fraud much more likely.

If you have any questions about implementing internal controls or preventing fraud, please contact Mike Glisson at 713-743-8706 or