:: Findings of Illegal Acts, Noncompliance, or Abuse

Audit ImagesWhen auditors conclude, based on evidence obtained, that an illegal act, a noncompliance or abuse either has occurred or is likely to have occurred, they should promptly report relevant information to the Internal Audit Manager. 

  • An illegal act is a violation of a law (theft, fraud) and/ or a State/Federal regulation. 
  • A noncompliance is a violation of a provision of a contract or grant agreement. 
  • Abuse occurs when the conduct of a government organization, program, activity, or function falls far short of societal expectations for prudent behavior.

Whether a particular act is, in fact, illegal may have to await final determination by a court of law.  Thus, when auditors disclose matters that have led them to conclude that an illegal act is likely to have occurred, they should take care not to imply that they have made a determination of illegality.

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