AP XIX, Sec. 3 Office of audits
Baldwin's Kentucky Revised Statutes AnnotatedAdministrative Procedures of the Court of JusticeEffective: August 8, 2022
Effective: August 8, 2022
Administrative Procedures, AP XIX, Sec. 3
AP XIX, Sec. 3 Office of audits
(g) Ensure each annual audit plan is executed, including the establishment of objectives and scope, the assignment of appropriate and adequately supervised resources, the documentation of work programs and testing results, and the communication of audit results with applicable conclusions and recommendations to appropriate parties.
(4) The Office of Audits will have no direct operational responsibility or authority over any of the activities audited. Accordingly, Office of Audits employees will not implement internal controls, develop procedures, install systems, prepare records, or engage in any other activity that may impair their judgment, including:
(a) The AOC Director of Audits shall comply with the International Standards for the Professional Practice of Internal Auditing (IPPF) (Institute of Internal Auditors for the Division of Internal Audit.1
(a) IA will maintain a quality assurance and improvement program that covers all aspects of IA. The program will include an evaluation of IA's conformance with the standards set forth in subsection (C)(6) of these rules and an evaluation of whether IA is adhering to the IIA's Code of Ethics. The program will also assess the efficiency and effectiveness of IA and identify opportunities for improvement.
(b) The AOC Director of Audits will communicate to the Committee the IA's quality assurance and improvement program, including results of ongoing and periodic internal assessments and external assessments. External assessments will be conducted in accordance with the applicable standards by a qualified, independent assessor or assessment team from outside the AOC.
(1) There is established a Division of Audit Services within the Office of Audits. The Division of Audit Services (Audit Services) will audit the financial activities of Circuit Court Clerks, Master Commissioners, and Domestic Relations Commissioners. Audit Services will complete transfer packets, which close out the accounts of former circuit court clerks and master commissioners when new officials take office. Audit Services will perform annual audits of operating costs for judicial centers, courthouses, and other court facilities.
(a) Audit Services shall have full, free, and unrestricted access to all functions, records, property, and personnel pertinent to carrying out any circuit court clerk, master commissioner, domestic relations commissioner, or court facility operating costs audit, subject to accountability for confidentiality and safeguarding of records and information.
HISTORY: Amended by order 2022-41, eff. 8-8-22; prior amendment by Order 2021-34, eff. 9-20-21; adopted by Order 2019-11, eff. 10-23-19
So in original.
Administrative Procedures, AP XIX, Sec. 3, KY ST ADMIN P AP XIX, Sec. 3
Current with amendments received through June 1, 2023. Some sections may be more current, see credits for details.
|End of Document|