Internal Audit

Primary Contact: Teri Harmon, Audit Manager


The Internal Audit Branch conducts audits of cabinet processes in an independent and professional manner. Our team consists of individuals with a variety of training, experience and certifications.
 
Objectives:
The objective of the Internal Audit Branch is to ensure the Cabinet has appropriate internal controls in place to ensure taxpayer dollars are accounted for appropriately and in compliance with state and federal laws and regulations. We accomplish this by:
  • Evaluating the adequacy of the Cabinet's internal control structure
  • Accessing compliance with written policies and procedures as well as laws and regulations
  • Evaluating the reliability of financial information
  • Verifying the existence of assets and ensuring proper safeguards for their protection
  • Reviewing operations or programs to ascertain whether results are consistent with goals and objectives
Authority:
In the course of conducting audits, the auditor is authorized to have full, free and unrestricted access to property, personnel and records relevant to the area under audit.
 
Internal Audit Committee:
The Internal Audit Committee directs and guides Cabinet management on issues involving the agency's internal control structure, including the internal audit function and the agency's use of independent external auditors. The Internal Audit Committee is comprised of the following individuals:
  • Cabinet Secretary, Transportation Cabinet, Ex-Officio
  • Chief of Staff, Transportation Cabinet, Chair
  • State Highway Engineer, Department of Highways
  • Executive Director - Office of Budget and Fiscal Management
  • Executive Director - Office of Legal Services
  • Executive Director - Office of Inspector General (nonvoting)
  • Executive Director - Office of Audits (nonvoting)
  • Assistant Director - Division of Audit Services (nonvoting)
  • Internal Audit Manager (nonvoting)
The Internal Audit Committee meets quarterly and discusses reports issues since the last quarterly meeting and highlights important findings. The Inspector General also attends and discusses reports his office has issued over the last quarter. The Internal Audit Committee then decides if further actions are necessary.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
200 Mero StreetFrankfortKY40601KY8:00 a.m.-4:30 p.m. EST, M-F(502) 564-6760(502) 564-6766http://maps.google.com/maps?hl=en&q=200+mero+street+frankfort+ky&ie=UTF8&hq=&hnear=200+Mero+St,+Frankfort,+Franklin,+Kentucky+40601&gl=us&sqi=2&z=16&iwloc=A

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​​This page is maintained by Carly.Cockley@ky.gov, who may be contacted to make corrections or changes.

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