{ "document_id": 14129, "page": 2, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 14239, "item_count": 20, "counts_by_type": { "form_field": 1, "heading": 4, "text": 15 }, "build_ms": 3, "items": [ { "id": "p2.1", "order": 1, "type": "text", "bbox": { "l": 33.12, "t": 713.28, "r": 582, "b": 683.76 }, "text": "Board of Regents (\"Board\"): The governing body of Kentucky State University that has ultimate oversight of the University, including approval of the Internal Audit Charter and audit plans." }, { "id": "p2.2", "order": 2, "type": "text", "bbox": { "l": 33.12, "t": 667.92, "r": 566.64, "b": 638.64 }, "text": "Audit Committee (\"AC\"): A committee of the Board of Regents with delegated responsibility for oversight of Internal Audit, risk management, and related compliance activities." }, { "id": "p2.3", "order": 3, "type": "text", "bbox": { "l": 33.36, "t": 622.8, "r": 588.48, "b": 592.56 }, "text": "Chief Financial Officer (\"CFO\"): The University officer responsible for the administrative reporting line of Internal Audit (day-to-day operations), ensuring appropriate coordination with financial and operational matters." }, { "id": "p2.4", "order": 4, "type": "text", "bbox": { "l": 33.36, "t": 576.48, "r": 552, "b": 533.04 }, "text": "Independence: The freedom from conditions that threaten the ability of Internal Audit to carry out its responsibilities in an unbiased manner, including freedom from undue influence in audit selection, scope, procedures, timing, or reporting." }, { "id": "p2.5", "order": 5, "type": "text", "bbox": { "l": 33.6, "t": 516.72, "r": 579.36, "b": 487.92 }, "text": "Objectivity: The unbiased mental attitude that allows Internal Audit to perform engagements in such a manner that audit judgments are not compromised by personal interests or external pressures." }, { "id": "p2.6", "order": 6, "type": "text", "bbox": { "l": 33.84, "t": 471.6, "r": 578.16, "b": 442.56 }, "text": "Risk-Based Methodology: A structured approach that prioritizes audit activities by assessing the likelihood and impact of risks on achieving the University's objectives." }, { "id": "p2.7", "order": 7, "type": "text", "bbox": { "l": 33.6, "t": 426, "r": 577.68, "b": 382.56 }, "text": "Global Internal Audit Standards (\"Standards\"): The mandatory guidance issued by The Institute of Internal Auditors that establishes the principles and fundamental requirements for the professional practice of internal auditing." }, { "id": "p2.8", "order": 8, "type": "text", "bbox": { "l": 33.36, "t": 366, "r": 587.04, "b": 323.04 }, "text": "Quality Assurance and Improvement Program (QAIP): An ongoing program maintained by Internal Audit to assess and improve the efficiency and effectiveness of the internal audit function, including periodic internal and external evaluations." }, { "id": "p2.9", "order": 9, "type": "text", "bbox": { "l": 33.36, "t": 306, "r": 595.92, "b": 276.96 }, "text": "Audit Universe: The comprehensive list of all possible auditable entities, processes, functions, and activities across the University from which the annual audit plan is developed." }, { "id": "p2.10", "order": 10, "type": "heading", "bbox": { "l": 33.84, "t": 259.92, "r": 92.64, "b": 245.76 }, "text": "PROCESS:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.11", "order": 11, "type": "heading", "bbox": { "l": 52.56, "t": 229.92, "r": 152.4, "b": 216.48 }, "text": "1. Audit Planning", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.12", "order": 12, "type": "text", "bbox": { "l": 87.12, "t": 215.76, "r": 592.56, "b": 189.12 }, "text": "Internal Audit develops an annual audit plan using a risk-based methodology, incorporating input from senior management and the Board of Regents/Audit Committee." }, { "id": "p2.13", "order": 13, "type": "text", "bbox": { "l": 87.84, "t": 187.92, "r": 508.56, "b": 174.48 }, "text": "○ The audit plan is submitted to the Board of Regents/Audit Committee for approval.", "children": [ { "id": "p2.13.1", "order": 14, "type": "form_field", "bbox": { "l": 87.84, "t": 187.92, "r": 99.84, "b": 175.92 }, "text": "", "attrs": { "field_kind": "radio", "label": "○ The audit plan is submitted to the Board of Regents/Audit Committee for approval.", "source": "glyph_estimate", "bbox_estimated": true, "label_source": "parent_text", "label_ref": "p2.13", "text_offset": 0, "text_span": 1 } } ] }, { "id": "p2.14", "order": 15, "type": "heading", "bbox": { "l": 51.12, "t": 174, "r": 174.96, "b": 161.76 }, "text": "2. Audit Engagements", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.15", "order": 16, "type": "text", "bbox": { "l": 86.88, "t": 160.08, "r": 551.52, "b": 133.68 }, "text": "Internal Audit conducts audits and other engagements as outlined in the approved plan or as requested/authorized by the Board or management." }, { "id": "p2.16", "order": 17, "type": "text", "bbox": { "l": 87.12, "t": 132, "r": 571.2, "b": 106.32 }, "text": "o Engagements may include assurance reviews, advisory services, fraud investigations, or process improvement projects." }, { "id": "p2.17", "order": 18, "type": "text", "bbox": { "l": 86.64, "t": 104.88, "r": 586.8, "b": 78.72 }, "text": "Internal Audit maintains independence and objectivity in selecting scope, procedures, timing, and reporting." }, { "id": "p2.18", "order": 19, "type": "heading", "bbox": { "l": 51.6, "t": 77.76, "r": 183.6, "b": 65.04 }, "text": "3. Access and Authority", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p2.19", "order": 20, "type": "text", "bbox": { "l": 87.12, "t": 64.32, "r": 568.56, "b": 36.24 }, "text": "Internal Audit has full, free, and unrestricted access to all University property, personnel, and records relevant to the subject under review." } ], "excluded_furniture": { "first": [], "last": [] } }