TO: Board of Supervisors
FROM: Tracy Schulze, Auditor-Controller
REPORT BY: Christine Hernandez, Deputy Auditor-Controller
SUBJECT: Internal Audit Plan for Fiscal Year 2026-27 and Results of the Fiscal Year 2025-26 Internal Audit Plan
RECOMMENDATION
title
Approve and instruct the Clerk of the Board of Supervisors to file the Internal Audit Plan for Fiscal Year 2026-27 and accept the results of the Fiscal Year 2025-26 Internal Audit Plan. (No Fiscal Impact)
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BACKGROUND
In accordance with the International Professional Practices Framework for Internal Auditing, the Chief Audit Executive is required to present the Annual Internal Audit Plan to the Board of Supervisors for approval and report on the results of the prior year's audit activities.
Approval of the Annual Internal Audit Plan provides direction to the Internal Audit Section of the Auditor-Controller's Office while recognizing that the Chief Audit Executive may adjust audit priorities throughout the fiscal year to address emerging risks, management requests, or other matters requiring immediate attention.
Attachment A presents the proposed Internal Audit Plan for Fiscal Year 2026-27. The plan was developed using a risk-based assessment that considered input from the Board, County departments, prior audit results, organizational risks, federal and state audit requirements, and emerging risks associated with the evolving regulatory, funding, and operational environment.
Attachment B provides a status update on all engagements included in the Board-approved Fiscal Year 2025-26 Internal Audit Plan, including any additional engagements completed during the fiscal year.
Action requested: Approve and instruct the Clerk of the Board to file the Internal Audit Plan for Fiscal Year 2026-27 and accept the results of the Fiscal Year 2025-26 Internal Audit Plan. (No Fiscal Impact)
FISCAL IMPACT
Is there a Fiscal Impact?
No
Is it Mandatory or Discretionary?
Discretionary
Additional Information
Strategic Init...
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