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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 risk‑based and adaptable, accounting for statutory cycle audits the state requires (11 common cycles to be audited at least once every two years), system development reviews, mandatory internal control reviews, risk‑based reviews, special projects, external party reviews and investigations. He noted internal audit completed all statutorily required cycle audits in 2025, submitted required certification letters on time to the auditor general, and filled several previously discussed vacancies.
Committee members asked about staffing and how the plan assumes additional personnel will come onboard; Farmer said hours were prorated to reflect anticipated hires and that 2027 assumes those positions will be in place full time. The committee approved placement of the internal audit item on the full board agenda. No management impairment of audit independence in 2025 was reported.
