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doc15390 E_AuditCommittee0712.pdf
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"text": "Page\nTransmittal Letter\nInitial Risk Assessment\nOverview ..... 1-3\nRisk Management Tolerance Model ..... 4\nInternal Audit Plan\nTimeline ..... 5\nProposed Rotation Plan for Significant Cycles ..... 6-7\nNotification of Fraud or Suspected Fraud ..... 8",
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"text": "We are pleased to present our initial risk assessment and internal audit plan for Kentucky State University (the “University”). The purpose of our engagement is to assist you in the development of a risk assessment of University operations, to perform various internal audit services, and provide recommendations to strengthen controls and reduce the identified risks. This report was developed from inquiry of University faculty and staff, observations, inspection of various policies and procedures, and assessment of the University’s financial reports and findings from its external auditors."
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"text": "The University's risks are an action or event which may adversely affect its ability to successfully achieve its objectives. The Risk Assessment section of the report analyzes the significant risk findings that were identified during this initial phase of our engagement. As we continue our work, perform testing to determine the efficacy of internal controls, and submit reports on our findings, our initial risk assessment may change."
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"text": "For purposes of this report, internal control is a process affected by the Board of Regents (the “Board”), department heads and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the reliability of financial reporting and safeguarding of assets."
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"text": "As noted, the purpose of our engagement was to assist you in improving the internal controls and reducing the risks that face the University. However, it is ultimately your responsibility to assess the adequacy of your risk management system. In performing our engagement, we relied on the accuracy and reliability of information provided by University personnel. We have not audited, examined, or reviewed the information, and express no assurance thereon."
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"text": "We appreciate the opportunity to serve you and thank the individuals in the University for their cooperation. We have already discussed many of these comments with various University personnel, and we will be pleased to discuss them in further detail at your convenience. Through our ongoing involvement with you as a client and our knowledge of your processes, we would be pleased to perform any additional studies of these matters, or to assist you in implementing the recommendations."
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"text": "6390 Main Street, Suite 200 | Niagara Falls – 716 285.5277\nWilliamsville, New York 14221 | Clarence – 716.759.6879\n716.633.1373 / Fax: 716.633.1099 | www.tsacpa.com",
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"text": "The University's risks are the risks that an action or event will adversely affect its ability to successfully achieve its objectives. During our engagement we became aware of various sources of risk that impact the University. We evaluated these risks by using two distinct assessments of impact and likelihood. A simple rating scale has been developed for this purpose. The rating scale ranges from minor to significant impact, and low to high likelihood, using a 3-point scale."
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"text": "The pervasiveness and materiality of the area or component to the University;"
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"text": "For each cycle selected for a given year, we will gain an understanding of the design and operating effectiveness of key internal controls through observation, inquiry, walkthroughs, and testing a sample of transactions/attributes."
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"text": "The area of Student Financial Aid can further be broken down into the areas of Institution Eligibility and Participation, Reporting, Student Eligibility, Disbursements, Return of Title IV funds, GAP's and Cash Management, and Administrative Capability. These areas will be factored in our rotation plans, and the number of areas to be covered impacts the need to address Student Financial Aid every year."
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Page 13
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Page 13 JSON
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"text": "In connection with the planning and the performance of our internal audit services, should we become aware of any fraud or illegal acts (or suspect fraud or illegal acts) we will inform the University's Audit Committee."
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"text": "The University's Audit Committee, Board of Regents and management are responsible informing us of its views about the risk of fraud within the University and its knowledge of any fraud or illegal acts (or suspected fraud or illegal acts) affecting the University. The University will provide us with any communications received from employees, analysts, regulators, or others containing any allegations of fraud or suspected fraud within the University."
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