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Presentation, Discussion and Possible Action on approval of the Fiscal Year 2026 Internal Audit Work Plan.
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RECOMMENDED ACTION
recommendation
WHEREAS, the Tex. Gov’t Code §2306.073 (b), the Internal Auditing Act and audit standards require the Department’s Governing Board to approve an annual audit work plan that outlines the internal audit projects planned for the fiscal year; and
WHEREAS, the Audit and Finance Committee of the Board recommends approval of the work plan; and
NOW, therefore, it is hereby
RESOLVED, the internal audit work plan for Fiscal Year 2026 is approved as presented.
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BACKGROUND
The annual internal audit work plan is required by the Tex. Gov’t Code §2306.073 (b), the Texas Internal Auditing Act (Tex. Gov’t Code Chapter 2102) and by the International Standards for the Professional Practice of Internal Auditing (Standards). The plan is prepared by the internal auditor based on an agency-wide risk assessment as well as input from the Department’s Governing Board and executive management. The plan identifies the individual audits to be conducted during Fiscal Year 2026. The plan also outlines other planned activities that will be performed by the Internal Audit Division.