Skip to main
University-wide Navigation

External Resources

CISA Guidance on Protecting Organization-Run Social Media Accounts

 

Fraud Resources

To help you get started, we are sharing some helpful resources produced by the sponsor,  the Association of Certified Fraud Examiners (ACFE), to further your knowledge of fraud and share with your organization.

ACFE 2022 Report to the Nations

"Learn how fraud is committed and the most effective ways to detect it. Identify fraud losses at global, industry and organizational levels. Discover how organizations respond when occupational fraud has been identified.

Compare your organization’s fraud risks by industry, region and size. Benchmark your anti-fraud efforts against similar organizations and against the most effective methods for reducing fraud losses.

See which employees or departments present the greatest fraud risk for your organization. Learn where the largest frauds are likely to occur. Identify behavioral clues that can be indicators of fraudulent conduct."

Beyond Checking the Boxes: Establishing a Fraud Prevention Plan

"Anti-fraud professionals know that while it’s best to catch fraud as soon as possible, it’s even better to prevent fraud before it happens — which is why active fraud prevention is a critical part of anti-fraud strategies for organizations of any size."

Prevent Fraud Before it Happens: How to Train Employees to be Fraud Detectors

"As anti-fraud professionals, we are trained to find and fix the opportunities for fraudulent activity within our organizations. But there are usually only a few of us and many employees. How is a small team, or single fraud professional, supposed to deter and detect all fraud?"

ACFE Fraud Prevention Check-Up

"No one is immune from fraud, but there are ways to prepare and prevent it. Does your company have adequate controls in place? Are there blind spots that you may not be able to see? Test your company’s fraud health with this free training resource featuring a checklist. This PDF contains valuable resources for your company's ongoing fight against fraud."

Global Internal Audit Standards

"The Institute of Internal Auditor's Global Internal Audit Standards guide the worldwide professional practice of internal auditing a serve as a basis for evaluating and elevating the quality of the internal audit function."

University Resources

Personal Service Contracts

The University of Kentucky’s requirement for outside Personal Service contracts and design services, are to be procured and processed in accordance with KRS 45A.690 to 45A.725 and 45A800 – 45A836 (if applicable).

Procurement Cards

Accounts Payable Services administers a procurement card program designed to provide cardholders an effective and efficient solution for procuring and paying for items authorized under the University’s delegated purchasing authority policy. Additional features of the procurement card program include a “Declining Balance Card” that is a viable option to selected imprest accounts and an invoice payment option called “Payment Plus”. Collectively, these processes facilitate delegated procurement and research participant payments. They also reduce operating costs and enhance revenues.

State University Model Records Retention Schedule

The University of Kentucky must follow the Commonwealth of Kentucky's guidance related to the retention and disposal of public records.

Tax Exempt Policy

The university is exempt from Kentucky state sales tax. When sales tax is charged to your procurement card, you must contact the vendor directly to arrange for a credit. Many states have reciprocal agreements with the Commonwealth of Kentucky and offer UK sales tax exempt status.

UKIA recommends separating appropriately paid sales tax from the primary general ledger code using the 535023 Sales and Use Taxes code. This enables units to more accurately track their expenses.

UKIA Administrative Manual

The University of Kentucky Internal Audit (UKIA) Administrative Manual includes the following:

 

  • General guidelines
  • Business continuity plan
  • Emergency preparedness plan   

 

All policies and procedures established by the University of Kentucky are considered the minimally acceptable standard for employees of this department. The guidelines documented in this manual shall be consistent with the University of Kentucky’s policies and procedures as well as the Internal Auditing standards included in the International Professional Practices Framework issued by the Institute of Internal Auditors. This manual will provide guidance but is not intended to be all-inclusive.