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
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
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