Board hears internal audit report; approves revised internal audit charter and honorary-degree slate

The Governors State University Board of Trustees on Thursday received the university’s annual internal audit report and approved a revised internal audit charter intended to align the audit office with recently updated professional standards.

Toffor Evangelista, the university’s chief internal auditor, told trustees the internal audit program is mandated under the Illinois Fiscal Control Internal Auditing Act and that the office follows the Institute of Internal Auditors’ (IIA) global standards. Evangelista said the office completed five audit and review engagements in fiscal year 2024 that produced 34 recommendations and that "we have not identified any material weaknesses" worthy of state reporting.

Evangelista described the office’s responsibilities, its dual reporting lines to the president and to the board, and the office’s unrestricted access to records and personnel. He also said internal-audit communications are exempt from the Illinois Freedom of Information Act and that the office serves as the university’s liaison to the Legislative Audit Commission for corrective-action updates on state audits. "The chief auditor also serves as the university liaison to the legislative audit commission," he said.

Trustees discussed the distinction between audit deficiencies and material weaknesses; Evangelista explained that deficiencies may reflect isolated control failures while a material weakness indicates systemic problems identified across multiple tests. He said previously recurring issues, such as faculty timesheet matters, have been remediated.

After the presentation, the board took two formal actions on the agenda. The board approved Resolution 25-19, accepting the president’s recommendation of honorary-degree candidates; Trustee Nunn moved the resolution and Trustee Crook seconded the motion. The board then approved Resolution 25-22, adopting a revised internal audit charter to reflect the IIA standards that became effective Jan. 9, 2025; a board member moved the resolution and Trustee Tabbos seconded.

Both votes were taken by voice and recorded as prevailing "ayes" with no opposition indicated during the meeting.

Why this matters: The internal audit function reports on governance, risk and control and provides the board independent assurance that remediation steps are underway for audit findings. Updating the audit charter aligns the university’s auditing practice with the latest IIA requirements effective Jan. 9, 2025, and keeps the board informed of institutional risk and corrective actions.

What happened next: Trustees had no additional questions after the charter vote and moved on to the remainder of the agenda.