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File #: 2025-4478    Version: 1 Name:
Type: Information Item Status: Final
File created: 8/28/2025 In control: AUDIT AD HOC COMMITTEE
On agenda: 9/24/2025 Final action:
Title: INTERNAL AUDIT UPDATE
Sponsors: Wally Ritchie
Attachments: 1. Agenda Report, 2. IT Governance Internal Audit Report, 3. Presentation
Related files: 2025-4281

FROM:                     Robert Thompson, General Manager

                     Originator: Wally Ritchie, Director of Finance

 

SUBJECT:

 

title

INTERNAL AUDIT UPDATE

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GENERAL MANAGER'S RECOMMENDATION

 

recommendation

RECOMMENDATION:

Information Item.

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BACKGROUND

 

Orange County Sanitation District (OC San) selected the audit firm of Vasquez + Company LLP to provide audits of various OC San programs and processes as selected by the Audit Ad Hoc Committee.  Most recently, the Audit Ad Hoc Committee selected IT governance.  The auditors will provide an update of those efforts.

 

RELEVANT STANDARDS

 

                     Conduct audits to determine if OC San operations are being conducted in an economical and efficient manner

                     Conduct audits to establish whether specific government programs are effective in meeting their stated goals and objectives

                     Conduct audits to determine if OC San is following policies and procedures in conducting operations

 

ADDITIONAL INFORMATION

 

Vazques + Company LLP performed an independent assessment of OC San’s IT Governance to ensure appropriate internal controls and processes.

The following key domains were covered for this assessment:

                     IT Governance and Risk Management

                     Program Change Management

                     User Access Management

                     IT Operations

                     Cyber and Physical Security

 

ATTACHMENT

The following attachment(s) may be viewed on-line at the OC San website (www.ocsan.gov) with the complete agenda package:

 

                     IT Governance Internal Audit Report

                     Presentation