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            "text": "Dr. Kimbrough then discussed his participation in continuing education. He had just recently organized an auditors meeting at KSU in October. He participated in the 2008 Annual Conference of the Association of College and University Auditors (ACUA). Some of the topics that were covered were areas regarding the audit of college and university foundations and the audit of auxiliary programs. Dr. Kimbrough continued by stating that he attended ACIA seminars on ethics and analytical audit procedures. Also, Dr. Kimbrough attended a local meeting of the Central Kentucky Chapter of the Institute of Internal Auditors."
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            "text": "VI. Report from the President regarding the new Risk Assessment Policy.",
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            "text": "Dr. Kimbrough stated that KSU's external audit firm, Crowe Chizek and Company (Now Crowe and Horwath), had mentioned that there needed to be more formal policies regarding Risk Assessment. He stated that Dr. Sias had worked with him for several months on the Risk Assessment policy. Dr. Kimbrough deferred to Dr. Sias to discuss Kentucky State University's risk assessment plan."
        },
        {
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            "text": "Dr. Sias announced the formation of an Executive Committee on Compliance that will be a key player in the operations of KSU's risk policies and procedures."
        },
        {
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            "text": "Regent Willis interjected a question regarding the duties of the new Compliance Director. Dr. Sias responded by stating that the Compliance Director would work with Internal Auditor to develop an audit plan. The Compliance Officer will be monitoring for other potential risks that could harm KSU."
        },
        {
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            "text": "A regent member from the audience questioned as to whether too many policies could hinder the operations of the University. Dr. Kimbrough answered by stating that larger organizations have established Enterprise Risk Management programs. Such programs encourage the universal participation of all employees in determining risk. However, due to the fact that KSU is a smaller institution, this school will not need as formal a program as may be present at larger organizations."
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            "text": "Regent Willis asked about the qualifications of the new Compliance Officer. Dr. Sias stated that the person should have both a technology and business background."
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            "text": "Dr. Kimbrough concluded by referencing to Ms. Napier's Continuity Plan and asked Ms. Napier to briefly discuss it. Ms Napier referred to Dr. Sias' reference to the plan earlier in the meeting and stated that her plan is a comprehensive attempt at addressing the many potential risks faced by the university."
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            "text": "VII. Internal Auditor's Discussion of the Audit Plan for the 2008-2009 Fiscal Year",
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            "text": "Dr. Kimbrough indicated that he would be revising the audit plan so that a financial (as opposed to an operational) audit of Student Financial Aid area can be started in January or February. This was in response to the external auditor's findings."
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