Board packet recommends FY26 internal audit plan emphasizing risk‑based engagements
The Office of Internal Audit presented a risk‑based FY2025–26 audit plan developed with Audit Advisory Committee input to align audit work with district priorities and emerging risks; the plan will return to the Board for approval after advisory review.
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Interim Chief Internal Auditor Alexis Palacios presented the Fiscal Year 2025–2026 internal audit plan, which the Audit Advisory Committee recommended for Board approval. Palacios described a risk‑based methodology that considers district priorities, legal requirements, fraud/waste risk, and input from cabinet and the Audit Advisory Committee.
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