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Internal audit committee summarizes year, reports 34 open findings and emphasizes direct reporting to board
Summary
The Orange County School Board’s audit committee presented its annual internal‑audit update, highlighted 34 open findings (62% marked significant), and reiterated the chief internal auditor’s direct reporting to the board to preserve independence.
Tammy Campbell, chair of the district’s internal audit committee, and Alpa Vaez, the district‑level auditor, presented the internal audit annual update July 29, stressing independence, oversight and the unit’s focus on higher‑risk areas.
The committee told the board the internal audit team follows professional standards and that the board had delegated oversight to the internal audit committee so the chief internal auditor reports directly to the board rather than through management, a change intended to protect independence.
Campbell said the audit plan emphasizes higher‑risk audits and that the committee regularly reviews progress and staffing needs. She said internal audit is leveraging technology and pilot uses of AI to increase audit efficiency.
Key figures and points - Open findings as of June 30: 34, of which 62% were classified as significant. Committee staff reported no findings older than six months past their target completion date. - The committee completed the annual review of the chief internal auditor and the audit charter and conducted outreach on IT risks with the CIO. - The committee oversaw the search and hiring process for the chief internal auditor and recommended continued focus on high‑risk areas.
Board response: Members thanked the committee for its oversight and the time volunteers contribute to the district. Board members said they view internal audit as a key protection of public accountability and praised the committee’s attention to independence and follow‑up procedures.
Ending note: The committee will continue to monitor open findings and provide quarterly updates to the board. Members requested continued reporting on closure timelines and any recommendations requiring additional board attention.
