COMMITTEE AGENDA MEMORANDUM
Board Audit Committee
Government Code ? 84308 Applies: Yes ? No ?
(If "YES" Complete Attachment A - Gov. Code ? 84308)
SUBJECT: title
Discuss Process and Scope of 2026 Annual Audit Training from Chief Audit Executive (CAE).
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RECOMMENDATION:
Recommendation
Discuss process and scope of 2026 Annual Audit Training from CAE.
Body
SUMMARY:
The Board Audit Committee (BAC) was established to assist the Board of Directors (Board), consistent with direction from the full Board, to identify potential areas for audit and audit priorities, and to review, update, plan, and coordinate execution of Board audits.
Per Article 9, paragraph 3 of the BAC Audit Charter, the Board Independent Auditor shall provide the Committee with annual training related to Audit Principles, Practices, or Standards. Audit Training may include training on auditing standards, the audit process, and financial statement audits. For example, potential audit topics include, but are not limited to, the following:
* Audit standards, including Generally Accepted Government Auditing Standards issued by the Government Accountability Office and the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors.
* Comparison of structures and practices of audit agencies within government agencies.
* The role of audit committees in overseeing organizational audit activities, including recommended practices.
* Fundamentals of internal control in public sector agencies.
* Fraud in Government
The purpose of this item is to discuss the process and scope of the training to be provided by the CAE.
ENVIRONMENTAL JUSTICE IMPACT:
The BAC Annual Audit Training is not subject to environmental justice analysis. Training is an essential task that ensures the BAC and other Board members are kept up to date regarding the latest principles and best practices of auditing.
ATTACHMENTS:
None.
UNCLASSIFIED MANAGER:
Man...
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