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Business and Policy Areas
Business and Policy Areas
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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 (smenditto@nacubo.org) or Ken McMillan (mcmilke@aces.edu, or 334-844-5528). 

Contact

Sue Menditto
Director, Accounting Policy
202.861.2542
E-mail