As used throughout AP Part XIX, the following definitions apply:
1. "AOC" means the Administrative Office of the Courts.2. "Advisory services" means a type of internal audit in which internal auditors provide advice to AOC stakeholders without providing assurance services or assuming management responsibilities. The scope of advisory services and activities to be performed are subject to agreement by the relevant AOC stakeholders.3. "Assurance services" means a type of internal audit in which internal auditors perform objective assessments to increase confidence in the AOC's governance, risk management, and control processes over an issue, condition, subject matter, or activity under review when compared to established criteria.4. "Audit plan" means the document developed by the AOC Director of Audits that identifies all Division of Internal Audit engagements and Division of Audit Services audits to be provided during the year.5. "Division of Audit Services" means the Division within the Office of Audits responsible for audits of Circuit Court Clerks, Master Commissioners, Domestic Relations Commissioners, and operating costs for Court Facilities.6. "Division of Internal Audit" means the Division within the Office of Audits responsible for evaluating the AOC's internal controls, including its governance, operations, information technology security, and accounting processes.7. "Engagement" means an internal audit assignment or project to provide either assurance or advisory services that includes a defined scope and set of activities designed to accomplish a specific set of related objectives.8. "External audit" means an audit of the AOC's financial information performed by an independent auditor or auditing firm under contract with the AOC.9. "External auditor" means an auditor or auditing firm under contract with the AOC to audit the AOC's financial information.10. "Internal audit" means independent, risk-based, and objective assurance and advisory services designed to add value and improve the AOC's operations.11. "Internal audit strategy" means a plan of action designed to achieve a long-term or overall objective.12. "Office of Audits" means the AOC Office of Audits, comprised of the Division of Audit Services and the Division of Internal Audit, and directed by the AOC Director of Audits.13. "Performance objectives" means specific measurable goals used to evaluate the performance of the AOC's internal audit function relevant to the AOC's business goals.14. "Special investigation" means any matter that the Division of Internal Audit reviews that is not included in the audit plan, including matters brought to the attention of the Office of Audits through the fraud, waste, and abuse tip line.Ky. Admin. P. Ct. Justice. 1
Adopted by Order 2019-11, eff. 10/23/2019; amended by order 2021-34, eff. 9/20/2021; amended by order 2024-35, eff. 11/7/2024.