{ "document_id": 15308, "page": 153, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15423, "item_count": 18, "counts_by_type": { "footer": 1, "heading": 4, "list": 1, "list_item": 8, "text": 4 }, "build_ms": 2, "items": [ { "id": "p153.1", "order": 1, "type": "heading", "bbox": { "l": 70.56, "t": 719.76, "r": 154.08, "b": 705.6 }, "text": "Qualifications", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p153.2", "order": 2, "type": "text", "bbox": { "l": 68.4, "t": 700.08, "r": 542.16, "b": 616.56 }, "text": "The Internal Auditor shall be knowledgeable in auditing and University financial and fiscal practices. The Internal Auditor shall possess adequate professional proficiency for the job, demonstrated by relevant certification such as CIA (Certified Internal Auditor), or an advanced degree in a relevant field with at least five years' experience in the field of auditing. The Internal Auditor shall have a bachelor's degree in business administration or a related field." }, { "id": "p153.3", "order": 3, "type": "heading", "bbox": { "l": 69.84, "t": 610.8, "r": 155.52, "b": 596.88 }, "text": "Audits; Scope", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p153.4", "order": 4, "type": "text", "bbox": { "l": 69.12, "t": 591.36, "r": 541.44, "b": 549.12 }, "text": "The Office of Internal Audit shall have authority to conduct audits of all departments, offices, and activities of Kentucky State University in order to independently and objectively determine whether:" }, { "id": "p153.5", "order": 5, "type": "list", "bbox": { "l": 86.64, "t": 544.08, "r": 541.92, "b": 267.36 }, "text": "", "attrs": { "item_count": 8 }, "children": [ { "id": "p153.5.1", "order": 6, "type": "list_item", "bbox": { "l": 87.84, "t": 544.08, "r": 473.28, "b": 529.44 }, "text": "Risk management, control, and governance processes are effective;", "marker": "(9)" }, { "id": "p153.5.2", "order": 7, "type": "list_item", "bbox": { "l": 87.6, "t": 524.64, "r": 512.88, "b": 509.28 }, "text": "Revenues are being properly collected, deposited and accounted for;", "marker": "(10)" }, { "id": "p153.5.3", "order": 8, "type": "list_item", "bbox": { "l": 88.08, "t": 504.96, "r": 540.72, "b": 475.68 }, "text": "Resources, including funds, property and personnel, are adequately safeguarded, controlled and used in an effective and efficient manner;", "marker": "(11)" }, { "id": "p153.5.4", "order": 9, "type": "list_item", "bbox": { "l": 87.36, "t": 471.36, "r": 541.44, "b": 415.2 }, "text": "Financial and other reports are being provided that disclose fairly and fully all information that is required by law, that is necessary to ascertain the nature and scope of programs and activities and that is necessary to establish a proper basis for evaluating the programs and activities;", "marker": "(12)" }, { "id": "p153.5.5", "order": 10, "type": "list_item", "bbox": { "l": 87.84, "t": 410.16, "r": 540.72, "b": 381.12 }, "text": "Adequate operating and administrative policies and procedures, systems, and/or internal control systems have been established by management;", "marker": "(13)" }, { "id": "p153.5.6", "order": 11, "type": "list_item", "bbox": { "l": 87.84, "t": 376.56, "r": 541.68, "b": 347.76 }, "text": "There are indications of fraud, abuse or illegal acts which need further investigation;", "marker": "(14)" }, { "id": "p153.5.7", "order": 12, "type": "list_item", "bbox": { "l": 87.36, "t": 342.96, "r": 541.44, "b": 314.4 }, "text": "To perform such audit-related functions as determined by the Internal Auditor, President, or the Board of Regents.", "marker": "(15)" }, { "id": "p153.5.8", "order": 13, "type": "list_item", "bbox": { "l": 86.64, "t": 309.36, "r": 541.92, "b": 267.36 }, "text": "The Office of Internal Audit shall conduct work in accordance with the Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.", "marker": "(16)" } ] }, { "id": "p153.6", "order": 14, "type": "heading", "bbox": { "l": 70.08, "t": 261.6, "r": 134.16, "b": 247.2 }, "text": "Audit Plan", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p153.7", "order": 15, "type": "text", "bbox": { "l": 68.4, "t": 241.68, "r": 541.92, "b": 130.08 }, "text": "Annually, the Internal Auditor shall submit a one year audit plan to the Board of Regents for review and comment approval. The plan shall include the proposed plan for auditing departments, agencies and activities for the period. The Internal Auditor may spontaneously initiate and conduct any other audit deemed necessary, or as requested by the President or the Board of Regents. In the selection of audit areas and audit objectives, the determination of audit scope and timing of audit work, the Internal Auditor may consult with external auditors, federal, or state auditors so that the desirable audit coverage is provided and audit effort is properly coordinated." }, { "id": "p153.8", "order": 16, "type": "heading", "bbox": { "l": 70.32, "t": 125.28, "r": 154.56, "b": 110.88 }, "text": "Audit Reports", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p153.9", "order": 17, "type": "text", "bbox": { "l": 86.88, "t": 105.84, "r": 540.96, "b": 77.76 }, "text": "(E) Audit reports will contain relevant background information, observations, conclusions, and recommendations." }, { "id": "p153.10", "order": 18, "type": "footer", "bbox": { "l": 295.2, "t": 61.92, "r": 315.84, "b": 49.44 }, "text": "[42]", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }