TITLE
Title
GUILFORD COUNTY INTERNAL AUDIT CHARTER AMENDMENTS
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SPONSOR
Sponsor
Commissioner Kay Cashion, Internal Audit Committee Chair
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BACKGROUND
Background
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. The internal audit charter establishes the internal audit activity's position within the organization, including the nature of the chief audit executive’s functional reporting relationship with the board; authorizes access to records, personnel, and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities and the role of the Board's Internal Audit Committee. Final approval of the internal audit charter resides with the board.
Every three years Internal Audit received a Peer Review that reviews all aspects of internal audit practices as compared to the Generally Accepted Government Auditing Standards. Included in the review is the County's Internal Audit Charter document. The Charter was first adopted by the Board September 15, 2016 and subsequently amended on July 21, 2022 and is up for review prior to the county's next scheduled peer review.
During a duly noticed meeting of the Audit Committee, held on October 14, 2026 the committee reviewed and discussed recommended amendments and directed staff to move the amendments forward to be placed before the full board for consideration.
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REQUESTED ACTION
Requested Action
Review and approve internal audit charter amendments for Guilford County.
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