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County commissioners question independence of proposed school audit committee; suggest outside vetting by IIA chapter

5914321 · October 8, 2025
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Summary

Forsyth County commissioners discussed a proposed Winston‑Salem Forsyth County Schools audit committee and urged changes to improve independence, including external vetting by the local chapter of the Institute of Internal Auditors.

Forsyth County commissioners used an Oct. 6 briefing to discuss a proposed audit committee policy from Winston‑Salem Forsyth County Schools and whether the county should ask the school board to revise membership and vetting procedures to increase perceived independence.

The school board's draft policy would create a committee composed mainly of community members selected by the school board, a voting member appointed by the superintendent, one voting member appointed by the county commissioners and several nonvoting school finance officials. Commissioners said the proposed membership and the school board's role in reviewing applicants risked undercutting the committee's independence.

"As this proposal is written, I am not confident that it achieves either of those goals," a county official said during the briefing, referring to independence and rebuilding public trust. Commissioners proposed alternatives: split appointments 50–50 between the county and the school board, keep the committee's substantive membership independent of school staff appointments, or have an external professional body review applicants.

Multiple commissioners suggested asking the local chapter of the Institute of Internal Auditors (IIA) to vet candidates or provide volunteer reviewers. County staff noted Christopher Ong, the county's internal audit manager, is a member of IIA and said he could brief the board on the organization's work. Commissioners asked staff to invite Ong to the next meeting for an overview of IIA and to follow up with the interim superintendent about a possible short delay in the school board's vote so the county could provide formal feedback.

No formal county action was taken at the briefing. Commissioners asked staff to prepare possible suggestions and to consult with IIA before deciding whether to send a memorandum or draft resolution to the school board ahead of its next meeting.