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            "text": "The function reports administratively to the Chief Financial Officer and functionally to the Board of Regents/Audit Committee."
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            "text": "Internal Audit evaluates risk exposures, internal controls, compliance, safeguarding of assets, and alignment with strategic objectives."
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            "text": "Internal Audit will disclose any interference, impairments to independence, or unacceptable risk responses to the Board of Regents/Audit Committee."
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            "text": "Internal Audit monitors management's remediation of audit findings and reports progress to the Board and senior management."
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            "text": "○ Internal Audit maintains a Quality Assurance and Improvement Program (QAIP) that includes ongoing internal reviews and periodic external assessments.",
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            "text": "The Internal Audit Charter and related policy will be reviewed annually by the Board of Regents/Audit Committee."
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            "text": "Internal Audit may recommend amendments when significant organizational, regulatory, or professional changes occur."
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            "text": "REFERENCES AND RELATED MATERIALS:",
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                    "text": "Gold Book"
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            "text": "CONTACTS:",
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                    "text": "Subject\nGeneral Questions",
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                    "text": "Office\nCFO",
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                    "text": "Telephone\n(502) 597-7000",
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                    "text": "E-mail\nheather.bigard@kysu.edu",
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            "text": "HISTORY:",
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                    "text": "Revision Type\nIssued (New Policy)",
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                    "text": "Date of Issuance/Revision\nSeptember 2025",
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                    "text": "Drafter(s)/Editor(s)\nDr. Melissa Hicks",
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