{
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            "text": "KENTUCKY STATE UNIVERSITY\nInternal Audit\nActivities, Audits/Reviews, & Continuing Education\nJuly 1, 2009 through September 30, 2009",
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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": "The Internal Auditor provided over the normal budgeted hours for the external audit during the period of July 1, 2009 through September 30, 2009. In addition to this, the Internal Auditor completed and issued a report regarding the accounts payable and procurement process at KSU. In response to this audit, the audit client proposed certain recommendations such as implementing a procurement card, contacting KSU vendors in order to further educate these vendors of KSU policies, and issuing more purchase requisitions for recurring charges. In addition to this, an internal control review was performed of the football ticket inventorying and sales processes. This review resulted in a report that was should be finalized in October 2009. Again, the Athletic Director and the Internal Auditor agreed to improved procedures that would increase internal controls and reduced the possibility of intentional or unintentional errors in the inventorying or selling of event tickets. During this period an audit of Human Resources (HR) was initiated and a preliminary report was given to the Director of Human Resources. This audit will be finalized by October 15, 2009.",
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            "text": "Continuing Education",
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            "text": "The Internal Auditor organized a seminar for the Institute of Internal Auditors that was hosted at KSU on September 8, 2009. Some of the speakers at this seminar were Dr. Mary Sias, Dr. Laurie Hahn, Dr. Ivory Griskell, and Dr. Ralph Kimbrough. The topics that were covered included a review of IFRS (International Financial Reporting Standards), a discussion of university compliance, and a review of risk assessment. The Internal Auditor attended the 2009 Annual Conference for the Association of University and College Auditors in Minneapolis, MN. Dr. Sias was debriefed regarding some of the potential compliance risks (regarding research) to KSU that were discussed at this conference. Issues of research fraud were also discussed during this conference."
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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 in the areas of accounts payable and procurement. Other changes regarding football ticket sales were also made as a result of the Internal Auditor's review. Recommendations have been made regarding the HR audit. Furthermore, with the advice and assistance of KSU's Compliance Officer, the Internal Auditor recommended changes to KSU's audit plan."
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            "text": "8",
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