Fort Smith Board interviews two finalists for internal audit director; schedules executive-session follow-up

The Fort Smith Board of Directors interviewed two finalists for director of internal audit at a special meeting on Aug. 7, 2025, and moved into executive session for candidate review. The board later voted to schedule a special executive session following a study session on Tuesday to consider an offer of employment.

The interviews were conducted with the city's audit advisory committee present. The committee introduced itself and questioned each candidate on audit experience, risk assessment, process reviews, staff oversight and plans for the first 90 days on the job.

James Carter, an applicant who said he currently lives in Little Rock and has worked in audit for nearly 20 years, described experience from military finance roles to positions with title companies and state government. Carter said his audit work included both financial and process audits, conducting overlapping audit pipelines and drafting his own reports. He said his approach to supervising staff emphasized accountability and mission focus and that he is "a data driven guy. I stick to the facts, and I don't let a lot of things get under my skin." Carter described training experience with the Army National Guard and work that required familiarity with federal regulations and the Uniform Guidance.

Amanda Strange, a CPA who said she started her career at BKD and most recently worked as an audit director with Forvis Mazars, told the committee she has about 18 years of public accounting experience and has worked across commercial clients, electric cooperatives and employee benefit plans. Strange said effective internal audit begins with identifying "what can go wrong" and aligning audit work to those risks. On using the city's internal audit staff to support the external audit and reduce fees, she said it can work "if that internal audit department has the willingness to do it and figure out how to make everything work." Strange said her opening 90-day plan would focus on information gathering, meeting department heads and laying out an annual audit plan.

Dina Enfield, chair of the audit advisory committee, led questioning alongside committee members Russ Bragg, Levon Morton and Ed Ralston. Committee members explored candidates' approaches to risk assessment, staff supervision and coordination with external auditors. The city's audit director position currently oversees a three-person audit department, committee members said during questioning.

Mayor and other directors present moved to conduct an executive session for candidate due diligence and the board recessed; upon reconvening the board reported no action taken in executive session. Later in the meeting Director Kemp moved to add an executive session to the agenda for the purpose of "internal audit offer of employment" to be held after the board's study session on Tuesday; the motion was seconded and the board indicated they had enough members to proceed.

No hiring decision was announced at the Aug. 7 meeting. The board said it will meet in a special executive session on Tuesday to consider an employment offer for the internal audit director role.

The interview exchanges and subsequent motions were recorded as part of the city's public meeting record.