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Internal audit presents risk-based 2025–26 plan, proposes 15 engagements and contingency hours
Summary
Chief Internal Auditor Myra Martinez told the EL PASO ISD audit committee the proposed 2025–26 risk-based internal audit plan includes 15 engagements, about 6,760 available engagement hours, and a contingency of roughly 1,700 hours; the final plan will be submitted to the full board April 15.
Myra Martinez, chief internal auditor for EL PASO ISD, presented the results of an annual risk assessment and a proposed internal audit plan for fiscal year 2025–26 to the district’s audit committee, saying, “the audit plan is our road map for the year.”
The plan is risk based and aligns audit work to the district’s strategic priorities, Martinez said, and is intended to focus limited internal audit resources on the “most significant risks.” The proposal includes 15 planned engagements, a staffing assumption based on eight auditors, roughly 6,760 engagement hours available after accounting for leave and administrative time, and about 1,700 hours reserved for contingency.
Martinez said the department used a structured, 10-step risk-assessment process, collected 40 leadership questionnaires and cabinet-level input, and scored topics by likelihood and impact to build a heat map that guided prioritization. She told trustees advisory (consulting) engagements are increasing: next year the plan targets about 20% advisory activity while the Institute of Internal Auditors recommends moving toward 40% advisory work by 2030. “We’re working towards getting to that goal,” Martinez said.
Key proposed engagements she highlighted include an advisory review of the district’s destination-district redesign to develop a framework for tracking academic, social-emotional and logistical impacts on students affected by campus closures and transitions; the audit team expects to coordinate with student-parent services and external researchers such as UTEP. Martinez also listed planned audits or follow-ups on dyslexia coding, ESSER-related items, inventory surplus, maintenance and risk management, special education, truancy and data integrity.
Martinez described how the team matched project needs to staffing and training requirements and said training and technology needs are included in the department’s budget request. She told trustees she met individually with most board members and with the superintendent while developing the plan and expects to submit the final, board-ready audit plan for approval at the April 15 full-board meeting.
The presentation emphasized flexibility: the proposed plan includes contingency hours to respond to emerging priorities and corrective-action follow-ups, and some engagements are structured to carry forward if not completed within the fiscal year.
Next steps: Martinez will finalize the audit plan and submit it for board approval on April 15; the audit committee and staff will monitor resource and training needs as engagements proceed.
