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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "POLICY TITLE:\nInternal Audit Charter Policy"
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            "text": "APPLIES TO:\nFaculty and Staff"
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            "text": "ADMINISTRATIVE AUTHORITY: Office of the CFO",
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            "text": "APPROVED BY:\nPresident Koffi C. Akakpo (Interim Approval)"
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            "text": "EFFECTIVE DATE:\nSeptember 26, 2025"
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            "text": "EXPIRATION DATE:\nSixth Months from Approval if Not Renewed or Made Permanent"
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            "text": "NEXT REVIEW DATE:",
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            "text": "POLICY STATEMENT:",
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            "text": "Internal Audit at Kentucky State University is an independent and objective function established by the Board of Regents and/or the Audit Committee. Its purpose is to strengthen the University's ability to create, protect, and sustain value by providing independent, risk-based assurance, advice, insight, and foresight. Internal Audit accomplishes this through a systematic and disciplined approach to evaluate and improve the effectiveness of the University's governance, risk management, and control processes, in accordance with the Global Internal Audit Standards and University policies. This policy formally adopts the Kentucky State University Internal Audit Charter."
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            "text": "DEFINITIONS:",
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            "text": "Internal Audit: An independent and objective assurance and consulting function that provides the Board of Regents, Audit Committee, and senior management with assurance, advice, insight, and foresight to strengthen governance, risk management, and control processes."
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