P.O. Box 1209
Seattle, WA 98111-1209
Tel: (206) 728-3000
www.portseattle.org

February 22, 2016
Audit Committee
Port of Seattle
Re:  Required Annual Communication and Results of the External Peer Review
In accordance with the International Professional Practices Framework (IPPF) promulgated by the Institute of
Internal Auditors and the Generally Accepted Government Auditing Standards (GAGAS) issued by the
Comptroller General of the United States, the Internal Audit Director must ensure the following information is
communicated annually to the Audit Committee:
Internal Audit Charter (IPPF 1000)
The activity of the Internal Audit Department is formally defined in the Internal Audit Charter. The charter is
reviewed annually by the Audit Committee, the Chief Executive Officer, and the Internal Audit Director. The
Port Commission provides final approval of the charter. The department charter was reviewed and approved
by the Port Commission on December 11, 2012 in an open public meeting. The charter is still relevant and
reflects our department activities.
Confirmation of Organizational Independence (IPPF 1110)
At the Port of Seattle, the Internal Audit Department continues to be accorded organizational independence by
reporting functionally to the Audit Committee and administratively to the Chief Executive Officer.
Quality Assurance and Improvement Program (IPPF 1320 and GAGAS 3.95)
The Internal Audit Department has implemented adequate quality assurance and improvement program
(QAIP) that covers all aspects of internal audit activity. This was evidenced by the Department passing its first
external peer review in 2012. The department successfully passed its second external peer review in
December 2015.
The results of our own internal monitoring process also confirm the Department is in compliance with the
auditing standards.
We will continue to align audit efforts with major initiatives and programs at the Port (e.g., Aviation Capital
Programs).

Sincerely,


Joyce Kirangi, CPA, CGMA
Director, Internal Audit Department
Copy:   Ted Fick, Chief Executive Officer

P.O. Box 1209
Seattle, WA 98111-1209
Tel: (206) 728-3000
www.portseattle.org