Internal audit describes staffing, qualifications, budget and proposed charter updates

Myra Martinez, chief internal auditor, reviewed the internal audit department’s organization, staffing, budget and charter updates required by board policy CFC local, saying organizational independence allows the office to “carry out our work without interfering from those individuals that we’re auditing.”

Martinez told trustees the internal audit office has nine employees: one executive assistant and eight auditors (including two supervisors, two senior auditors, one IT auditor and two internal auditors). She said 100% of the audit team has more than 10 years of audit experience and 75% has more than 10 years of school‑district experience; seven of eight auditors hold relevant certifications and three staff members hold advanced degrees. Martinez noted she recently completed the Certified Internal Auditor (CIA) credential in March and the department follows global professional standards.

On budget, Martinez presented a multi‑year comparison and said the office proposes a 4% decrease in its operating request for the next fiscal year after a prior 6% increase that funded purchase of audit‑management software. Major budget items listed include continuing training (IIA, ACFE, TASBO and other providers), data‑analysis and e‑discovery tools (Caseware IDEA, Intelli software), replacement laptops on a four‑year rotation (two units planned), an audit‑management software subscription for nine licenses, and approximately $11,600 set aside to operate the district hotline. Martinez said the team prioritizes spending on training and technology because the work depends on large data sets.

Martinez reviewed proposed changes to the internal audit charter (CFC exhibit) to reflect updates in Institute of Internal Auditors standards, adding clearer language on board oversight and explicitly documenting that the audit office will oversee fraud, waste and abuse reporting. She said the charter changes formalize practices already in place — including the board’s sole authority to approve the audit charter, the risk‑based audit plan and the department’s resources — and that the board conducts the chief internal auditor’s annual evaluation.

Martinez said the office has experienced no turnover since August 2022 and emphasized training, continuing professional education and appropriate technology as priorities to maintain competencies.

Next steps: Martinez will work with the audit committee and board president to finalize charter language and the budget proposal for board consideration; the office will continue to track certifications and training participation and to implement the new audit‑management tools.