Audit committee adopts Green Book standard and schedules interviews for internal-audit contractor

The Buncombe County audit committee voted to amend its audit charter to recognize the U.S. Government Accountability Office's Green Book as the county’s standard for internal control and to remove references to COSO. Unidentified Speaker 4 moved the amendment; the motion passed by voice vote.

Committee members and staff discussed how the internal-audit function will operate if outsourced, including management reporting lines, the liaison role, and the long-term objective of transitioning toward an in-house capability over time. Staff said the RFP for internal-audit services drew 10 full proposals; an evaluation team shortlisted three firms to advance to interview.

The committee discussed interview format, scoring and timing. Members requested copies of the staff scoring matrix and proposed a common question set (5–8 questions). The committee agreed to hold three interviews on Dec. 16 beginning at 9 a.m., allotting 30–45 minutes per firm with short breaks, and staff will provide materials to committee members in advance.

Staff told the committee the anticipated contract term is three years; members discussed cost, the contractor's responsibility for testing under Green Book standards, and whether the county would use a liaison role in finance or risk management with dotted-line access to commissioners. Some members emphasized the need to preserve internal-audit independence while providing the contractor access to operational units.

Other administrative actions during the meeting included designating Kelly as the committee secretary with Mason as backup, and adopting the next year’s meeting calendar. No public comments were offered.

Next steps: staff will notify the three shortlisted firms, circulate the scoring matrix and interview materials, and return to the committee with recommendation(s) following interviews and evaluation.