TO:
Audit Committee
THROUGH:
Jay Fox, Executive Director
FROM:
Mike Hurst, Director Internal Audit
PRESENTER(S):
Christie Giles, Enterprise Risk Management Administrator
TITLE:
title
Open Audit Recommendations Report - June 2025
end
AGENDA ITEM TYPE:
Report
RECOMMENDATION:
Information presentation for discussion.
BACKGROUND:
The Open Audit Recommendation Report tracks outstanding issues and recommendations from prior internal audit reports and provides the status of those issues. The Enterprise Risk Management Administrator (ERMA) assists management with action plans to address recommendations and monitors progress. When an action plan is complete, the ERMA requests a follow-up review from the Internal Audit department. Internal Audit closes an issue when the action plan is completed, if an issue is no longer relevant, or if management chooses to accept the risk and not perform any action. Internal Audit reports the resolution of each issue to the Audit Committee.
DISCUSSION:
Internal Audit will discuss outstanding issues that have been closed since the last report at the Audit Committee meeting on March 10, 2025. UTA’s ERMA will join in discussing new procedures for management’s follow-up work to resolve the open issue items.
ALTERNATIVES:
Not applicable
FISCAL IMPACT:
ATTACHMENTS:
Open Audit Recommendation Report June 2025