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Cranbrook Educational Community
Abuse of or Fraud of Company Benefits Improper, misleading or deceptive actions taken, falsification of records, or misrepresentation of physical conditions related to CEC benefits plans including health plans, tuition reimbursement and sick or other paid time off programs.
Accounting, Auditing and Internal Financial Controls Concerns regarding questionable practices relating to recording and analysis of the business and financial transactions associated with generally accepted accounting practices, auditing or internal financial controls. (Examples include, but are not limited to: misstatement of revenues or documents relating to revenue, misstatement of expenses, misstatement of assets, misapplication of GAAP principles or wrongful transactions)
Conflict of Interest A conflict of interest is defined as a situation in which a person, such as a public official, an employee, trustee, governor, volunteer or a professional, has a private or personal interest sufficient to appear to influence the objective exercise of his or her official duties. (Examples include: inappropriate vendor relations, bribery, misuse of confidential information, inappropriate customer relations)
Disclosure of Confidential Information Unauthorized and unlawful disclosure of corporately owned intellectual property or trade secrets, as well as employee, customer or consumer information, marketing and other corporate data bases, marketing plans, business proposals and strategies.
Discrimination or Harassment Verbal, physical or written discriminatory or harassing behavior toward an individual who has made a good faith report regarding a compliance issue.
Donor Stewardship Funds directed to the organization have not been handled with the utmost truthfulness or not used in accordance with the donorís intentions and wishes. Failure to provide due care with respect to the donor, and/or donation. Injury to the public trust.
Falsification of Contracts, Reports or Records Falsification of records consists of altering, fabricating, falsifying, or forging all or any part of a document, contract or record for the purpose of gaining an advantage, or misrepresenting the value of the document, contract or record.
Improper Supplier or Contractor Activity Improper supplier or contractor selection based on personal gain, improper negotiation or diversion of contract awards.
Theft and Embezzlement The act of stealing; specifically: the felonious taking and removing of personal property with intent to deprive the rightful owner of it; an unlawful taking of property by burglary or embezzlement. (Examples include: bookkeeping errors, misapplication of funds, and mishandling of cash)
Other If you feel that the definitions above do not describe the financial, auditing or reporting event, action or situation you are looking to report about, please use this header.