Tyler ISD internal audit presents annual plan; audit charter first reading adds cybersecurity language

Miss Coker, Tyler ISD’s chief internal audit officer, confirmed the internal audit function’s organizational independence and presented the annual internal audit plan to the board. The plan includes operational audits (maintenance, police department, pre‑K), 610 campus audit hours planned across nine campus audits, and a designated follow‑up/special request area to retain flexibility for emerging risks.

Coker said the audit committee charter will undergo a first reading to update references from prior Institute standards to the Global Internal Audit Standards and to add language strengthening internal control review for cybersecurity and data protection posture — changes she characterized as minor updates to reflect new standards.

Trustees asked about benchmarking, how audit programs are developed and the possibility of assisting affiliated but separate entities (like PTAs). Coker said internal audit typically does not audit separate legal entities but can provide guidance, and that she uses peer district programs and public materials to design audit procedures.

The board received the information and will consider the audit committee charter in a subsequent reading; no action was taken on the charter at this meeting beyond the first reading.