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University of Kentucky Internal Audit's (UKIA) risk-based, dynamic Work Priorities enhances efficiency and effectiveness by allowing us to be agile and responsive to emerging risks while promoting transparency. The components, shown below, are divided into processes, units, information systems and continuous /unplanned activity.

This plan is developed in compliance with the Institute of Internal Auditors Global Internal Audit Standards and abides by UK policies and UKIA protocols.

FY 2025-26 Work Priorities

Processes

  • Business continuity
  • Contract management
  • Drug diversion
  • Healthcare operations
  • Information security management
  • Labor and compensation compliance
  • Medical revenue cycle management
  • Planning, design and construction
  • University compliance*
  • Follow-up reviews

*Handled by the UK Internal Audit Accountability Office

Units

  • Academic colleges
  • Ambulatory clinics
  • Externally funded academic centers
  • Research programs and centers
  • Student financial aid and scholarships
  • Follow-up reviews

Information Systems

  • Artificial intelligence
  • Data centers
  • Disaster recovery
  • Electronic discovery
  • Enterprise applications
  • Unit applications
  • Follow-up reviews

Continuous/Unplanned Activities

  • Inquiries and investigations
  • Consultations
  • Stakeholder outreach