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El Paso ISD internal audit outlines risk‑based plan, adds cybersecurity to priorities
Summary
Internal Audit presented a 10‑step, risk‑based audit plan for FY 2026–27, adding technology and cybersecurity as a formal risk factor in response to new Institute of Internal Auditors guidance. The plan will be submitted to the board in April and take effect in July 2026.
Miss Martinez, representing El Paso Independent School District’s internal audit office, presented the audit office’s 10‑step, risk‑based methodology for developing the district’s annual audit plan and announced the addition of technology and cybersecurity as a formal risk factor.
The office described the audit plan as a roadmap that “defines the work that we’re doing in internal audit for the coming year,” and said the risk assessment portion of the methodology—made up of the first five steps—drives prioritization. Auditable units are drawn from two categories: organizational units…
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