now being made on a daily bases regarding proper computer usage in reference to a previous audit of computer usage. A discussion of internet security ensued. Regent Bearden inquired about whether a Land Grant follow-up item had been properly addressed. The Internal Auditor assured the committee that he would check on all audit follow-up items.

Dr. Kimbrough reported on his continuing education. He attended professional seminars on self-assessment and white collar crime.

Dr. Kimbrough then discussed certain areas of current audit concerns. Dr. Kimbrough continued by stating that he is initiating a review of Office of Human Resources and the employee evaluation process. Regent Bearden inquired if there were current issues. Dr. Sias clarified that the Internal Auditor will be doing random checks to make sure that evaluations have been reviewed, that appropriate signatures had been affixed, and that appropriate follow-up of these evaluations had taken place.

Regent Landy commented that audits should speak to critical professional concerns. Dr. Kimbrough concluded the discussion by stating that the current proposed audit plan might include an additional audit of the Land Grant area as recommended by the current Compliance Officer.

Action: Motion to adjourn by Regent Bearden, seconded by Regent Turner. Meeting was adjourned at 12:27 a.m.

Submitted by:

Approved by:

Dr. Ralph Kimbrough Director of Internal Audit Kentucky State University

Chair Internal Audit Committee Board of Regents

6