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Internal audit presents 2026–27 plan; committee approves placement on board agenda
Summary
Chief Internal Auditor Sean Farmer presented the internal audit update and the 2026–27 audit plan, describing staffing progress, compliance with Institute of Internal Auditors standards, mandated cycle audits and the department's allocation of audit hours; the finance committee approved placing the internal audit item on the December full board agenda.
Sean Farmer, chief internal auditor, presented an internal audit update Dec. 18 to the Finance and Audit Committee outlining the department's role, the revised audit charter, staffing and training accomplishments in 2025 and the proposed 2026–27 audit plan.
Farmer described the plan as…
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