{
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            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nInternal Audit\nActivities, Audits/Reviews, & Continuing Education\nOctober 1, 2010 through December 31, 2010",
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            "text": "During this period, Internal Audit participated in several activities, which included the following."
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            "text": "Activities",
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            "text": "As a result of recovering from surgery, the internal audit function was dormant for one month. The Internal Auditor completed one audit and issued a draft report for another audit. The audit of Bursar's Office regarding tuition and fees was completed during this time and a final report was issued on December 14th. In summary, the findings of this report regarded a need to include a nursing student liability fee in the University catalog and a need to provide more accurate fee descriptions. In addition to these findings, the internal auditor recommended that the rules governing the drop/add policy should be in writing and updated in a timely manner. Finally, the internal auditor recommended that additional information regarding course fee usage by the university should also be included in KSU's catalog. There is a misconception that course fees are used only for the specific course when in reality they are used for general instruction. After completing the audit of tuition and fees, the Internal Auditor initiated a follow-up audit of the findings as stated in Crowe Horwath's A-133 audit report. As a result of some preliminary findings, a draft report was issued and plans were made for continuing the audit in January 2011. Included in this draft report are some repeat findings regarding the timely reporting of graduating students to the National Clearing House's data base and the accurate recording of withdrawal dates in the university's student information system. This audit should be completed by January 31, 2011 with the issuance of the final report.",
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            "text": "Continuing Education",
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            "text": "Dr. Kimbrough organized and attended three meetings of the Central Kentucky Chapter of the Institute of Internal Auditors (CKIIA). The topics of these meetings included, Internal Auditing: doing more with less, Audit Collaboration: partnering with management, and Strategic Risk Management. Dr. Kimbrough organizes these meetings and attends these meetings at no cost to KSU. However one of the benefits is that he earns continuing education credits (CPEs). Dr. Kimbrough is also planning on taking the professional exam for Certification in Control Self-Assessment (CCSA)."
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            "text": "Recommended Changes Processing and Audit Plan",
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            "text": "The Internal Auditor has made several recommendations to improve the operations of the university. The Audit Plan that follows is for the Audit Committee's information purposes."
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            "text": "8",
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