University of Tennessee System audit committee approves 2026 compliance and internal audit plans

The University of Tennessee System Audit and Compliance Committee approved the system’s 2026 Institutional Compliance Plan and the 2026 internal audit plan during a regular meeting.

Dr. Serra Pruitt, who presented the compliance plan, said the office will use a connected, risk‑based approach in 2026 that centers on four priorities: ethics and outreach, policy development and revision, expanded monitoring, and staff development. "That is an enormous undertaking," Pruitt said of the system’s upcoming ADA web‑accessibility work, adding that the requirement "is going to touch every corner of every single campus and institute." She told the committee that campuses have been preparing for months and that the office is evaluating tools to track and automatically mitigate inaccessible materials.

The presentation noted 2025 accomplishments including the launch of an outside‑interest disclosure process in the DASH research platform, a new risk‑assessment structure developed in collaboration with UT Knoxville, and completed continuity plans for every campus and institute.

Andrew, the internal audit presenter, outlined the office’s 2026 strategic goals: operational excellence, measurable value (shifting internal audit toward strategic advising), team development and expanded IT and research audit assurance. He described a work mix of roughly 43 projects across risk‑based audits, annual audits and advisory services, and said about one‑third of the group’s work will remain advisory. Andrew also presented internal KPIs and a target of 70% internal QA coverage of audit projects each year. "Measurable value ... helps us transition from just an assurance provider to a strategic partner," he said.

Committee discussion highlighted research compliance items that auditors will review, including annual inventories and insurance requirements for research freezers. The presenters explained state rules require freezers to be listed and to meet backup‑power and other standards so insurance will cover stored materials; failing to submit a freezer in inventory can jeopardize coverage.

Actions at the meeting included voice‑vote approvals of both plans. The transcript records voice votes and a single 'aye' response in the record; no roll‑call tally was provided in the transcript. The committee also discussed next steps for the compliance work, including ongoing tool evaluation for ADA tracking and pilot monitoring for award certifications tied to federal funding.

The committee moved to a planned executive session after completing the public agenda.