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Audit committee approves risk‑focused fiscal year 2026 audit plan centered on IT, purchasing and courts
Summary
The Audit Oversight Committee approved a risk‑focused FY2026 audit plan prioritizing IT (information security and software controls), purchasing, human resources separations, municipal court procedures and public works, with the office emphasizing a smaller staff and targeted high‑risk reviews.
Brian Smith, city auditor, presented the City Auditor’s fiscal year 2026 audit plan to the Audit Oversight Committee on July 21, 2025 and asked for the committee’s approval of a risk‑focused approach. The committee approved the plan by motion.
Smith said the office follows the Government Accountability Office’s Generally Accepted Government Auditing Standards (GAGAS) and that the office…
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