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McMaster University
Accounting and auditing The unethical recording, analysis and reporting of business and financial transactions. (e.g.s., misstatement of revenues, expenses, assets and liabilities, misapplication of generally accepted accounting principles and practices, wrongful transactions)
Confidentiality Protection of the institutions and our customer's non-public information and its use only for legitimate business purposes.
Conflict of Interest A situation in which a person or a family member has a financial or non financial interest that may compromise, or provide the incentive to compromise, the behaviour in the conduct of the person's duties, the person's influence on decisions that the institution may make, or the person's influence over his or her associates outside the institution. A conflict of interest may be real, potential or apparent
Data Privacy/Integrity Refers to the technical, contractual, administrative and physical steps taken to protect against unauthorized access to and disclosure of personally identifiable data of students, faculty and other third parties that we possess.
Disclosure of Confidential Information Unlawful and unauthorized disclosure or use of sensitive information, not to be used other than for specifically identified purposes, to unauthorized individuals or for personal gain or advantage.
Donor Stewardship Mishandling of donor funds directed to the institution, including funds that may not have been used in accordance with the donor's intentions and wishes.
Falsification of Contracts, Reports or Records Falsification of records consists of altering, fabricating, falsifying or forging all or any part of a documents, contract or record for the purposes of gaining an advantage, or misrepresenting the value of the document, contract or record. (e.g.s., financial aid documents, vendor contracts)
Fraud The intentional misrepresentation or concealment of information in order to deceive, mislead, or acquire something of value. A fraud is an intentional deception perpetrated to secure an unfair gain. (e.g.s.,: abuses of employee benefits and/or workers’ compensation benefits, embezzlement, improper inducement of benefits or financial aid, violation of policy,
Improper Disclosure of Financial Records Careless, unlawful or fraudulent conduct in recording, preparing, reporting, disclosing of either the value or the content of a contract, report, statement, document, record, or electronic file.
Improper Giving or Receiving of Gifts The giving, receiving or solicitation of items which could be reasonably interpreted as an effort to influence a business relationship or decision; items given, received or solicited for the benefit of an individual or an individuals family or friends; items given, received or solicited during or in connection with contract negotiations; the acceptance of cash, checks, money orders, vouchers, gift certificates, loans, products or services
Improper Supplier or Contractor Activity Supplier or contractor activity in violation of institution's policies and procedures; improper supplier or contractor selection based on personal gain, improper negotiation or diversion of contract awards.
Intellectual Property Infringement, Misappropriation or Disclosure & Software Piracy Any unauthorized or inappropriate use, misappropriation or disclosure of confidential information (in any form) or intellectual property belonging to the institution or any institution's customer, supplier or business partner, including, any intellectual property protected under any Canadian or other laws relating to copyrights, patents or trade secrets, inventions, research and technical data, formulas, discoveries, designs, improvements, ideas, manufacturing directives, computer programs, trademarks, patents, copyrights, unpublished financial or pricing information and all related documentation. Also includes any unauthorized or inappropriate use of the institution’s computer system or information technology.
Misuse of Resources Improper or unauthorized use of Institution resources.
Research Grant Misconduct or Misappropriation of Costs Prohibited or questionable expenditures or cost transfers to government grants, contracts or other agreements.
Sabotage or Vandalism Destruction of institute's property (as tools or materials) or the hindering of manufacturing by discontented workers. (e.g.s.,: equipment destruction, stealing, work slowdown, computer virus)
Software Piracy/Intellectual Property Infringement Unauthorized use of corporately owned copyrights or software; also includes the use of unauthorized software on corporately owned systems.
Theft / Embezzlement The act of stealing; specifically: the taking and removing of personal property with intent to deprive the rightful owner of it. To appropriate (as property entrusted to one's care) fraudulently to one's own use (e.g.s., bookkeeping errors, misapplication of funds, and mishandling of cash)
Waste, Abuse or Misuse of Resources Improper or unauthorized use of this institutes resources and technologies for personal gain.