NACUBO Seeks Input on Ethics, Fraud, and Controls
May 1, 2013
Five years have passed since NACUBO's last survey that addressed higher education practices related to issues raised by the Sarbanes Oxley Act of 2002. Over the past ten years, through surveys and focus groups, NACUBO has learned that many higher education institutions have altered their governance committee structure and instituted fiscal awareness programs, financial certification processes, ethical conduct codes, and confidential complaint mechanisms.
NACUBO is looking to its membership to help inform how the higher education industry has evolved over the decade. Anecdotally we've discovered that while governance processes are robust and financial certifications have become routine, control environments have been challenged by position elimination and cost containment. Consequently, NACUBO's original survey has been expanded in the areas of ethics and fraud. Although the survey has grown, the time commitment should be no more than 30 minutes. The survey is designed for those with knowledge of governance structure, policies, controls, and fraud matters at the institution.
The survey will remain open until May 17. Because 100 institutions have already taken the survey, please contact NACUBO if you have time to participate. Once we've determined that you would not be submitting a duplicate survey for your institution, we will email a survey link to you.
NACUBO is being assisted by the Association of College & University Auditors and a doctoral candidate at Auburn University (Mr. Ken McMillan). We are collecting institutional-level responses only. Results will be reported in the aggregate. Institutions' identities will remain confidential. If you have any questions, please contact Sue Menditto (firstname.lastname@example.org) or Ken McMillan (email@example.com, or 334-844-5528).
Director, Accounting Policy
- NACUBO Statement on Endowment Inquiry
- NACUBO Urges One-Year Postponement of Changes to 1098-T Reporting Requirements
- GASB Addresses Asset Retirement Obligations and Seeks Field Testers
- 2016 Higher Education Accounting Forum
April 10-12, 2016
- 2016 CAO and CBO Collaborations
August 1-2, 2016
- 2016 Planning and Budgeting Forum
September 19-20, 2016
- WEBCAST: Legislative Lunchcast: A 30-Minute Washington Update from NACUBO
Monday, February 22, 2016 12:00pm ET
- WEBCAST: Responsibility Center Management: Two Different Perspectives
Thursday, March 17, 2016 1:00PM ET
- WEBCAST: Title IX: Key Issues Surrounding Institutional Compliance
Wednesday, April 20, 2016 1:00PM ET
- WEBCAST: The Clery Act: Strategic Planning to Mitigate Institutional Risk
Thursday, May 26, 2016 1:00PM ET
- ON-DEMAND: NACUBO Live! Results of the 2015 NACUBO-Commonfund Study of Endowments
- A Guide to College and University Budgeting: Foundations for Institutional Effectiveness, 4th ed. - by Larry Goldstein
- NACUBO's Guide to Unitizing Investment Pools - by Mary S. Wheeler
- Managing and Collecting Student Accounts and Loans - by David R. Glezerman and Dennis DeSantis