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TO: |
Audit Committee |
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THROUGH: |
Annette Royle, Chief of Board Strategy and Governance |
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FROM: |
Mike Hurst, Director Internal Audit |
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PRESENTER(S): |
Mike Hurst, Director Internal Audit |
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TITLE:
title
2026 Internal Audit Plan Approval
end
AGENDA ITEM TYPE:
Audit - Approval
RECOMMENDATION:
Approve the 2026 Internal Audit Plan as presented.
BACKGROUND:
UTA’s Audit Committee Charter, and Internal Audit Charter both require the Internal Auditor to annually submit an audit plan to the Audit Committee for approval. This plan is based on assessments of risk and input from management.
DISCUSSION:
Internal Audit is proposing the following projects for the 2026 Internal Audit Plan:
1. 26-01 Customer Support Governance Audit
2. 26-02 Capital Asset Accounting
3. 26-03 Information Technology System Key Control Audit
4. 26-04 Federal Funding Compliance Audit
5. 26-05 Real Estate Limited Scope Audit
6. 26-06 Claims Governance Audit
7. 26-07 Accounting Separation of Duties Audit
8. 26-08 Light Rail Safety Audit
9. 26-09 Commuter Rail Safety Audit
10. 26-10 Sole Source Procurement Audit
ALTERNATIVES:
The Audit Committee can reject specific projects or the entire plan and Internal Audit will revise the plan according to the feedback.
FISCAL IMPACT:
Not applicable
ATTACHMENTS:
2026 Internal Audit Plan