Office of Internal Audit

What is Internal Auditing?
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the university's operations.

Office of Internal Audit —A Basic Overview (PDF)

The Goal of Internal Audit
Western's Office of Internal Audit's primary goal is to help the university accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Read the complete Office of Internal Audit charter (PDF)

Code of Ethics
The Office of the State Controller of North Carolina has adopted a Code of Ethics. The Code establishes the standard for the minimum levels of expected behavior and is also intended to serve as a guide for making ethical decisions.
Read the Code of Ethics

Reporting Potential Fraud, Waste, and Abuse

Improper governmental conduct includes alleged fraud, misappropriation, mismanagement or waste of state resources. It also includes alleged violations of state or federal law, rule or regulation in administering state or federal programs, and substantial and specific danger to the public health and safety.  There are two ways to report fraud, waste, and abuse.  It can be reported through Western Carolina University’s Office of Internal Audit or through the North Carolina’s Office of the State Auditor’s Hotline.

The Office of Internal Audit investigates allegations of improper governmental conduct by University employees within our statutory authority.

Fraud, Waste, or Abuse Hotline

Persons who report fraud may choose to remain anonymous by utilizing our online form.

Persons not concerned with remaining anonymous may call, fax, or write the Director of Internal Audit.
Call: 1-828-227-2549
Write: Law Equity and Auditing
Attention: Internal Audit
350 H.F. Robinson Building
Cullowhee, NC 28723

Anyone wishing to report potential fraud, waste and abuse may also do so through the North Carolina Office of the State Auditor. The State Auditor operates a toll-free telephone Hotline established by the NC General Assembly, which allows citizens, and employees to report potential fraud, waste, abuse, and mismanagement within state government (1-800-730-TIPS). Tips can also be reported  It also provides an electronic link to an anonymous hotline form. See the provided link:


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