COMMISSION 
AGENDA MEMORANDUM                        Item No.          11a 
BRIEFING ITEM                            Date of Meeting     December 14, 2021 
DATE:     December 1, 2021 
TO:        Stephen P. Metruck, Executive Director 
FROM:    Glenn Fernandes, Director, Internal Audit 
SUBJECT:  2021 Internal Audit Annual Briefing 
EXECUTIVE SUMMARY 
The purpose of this memo is to brief the Commission and the public on audits performed in the
2021 calendar year. The 2021 Audit Plan was approved at the December 10, 2020, Audit
Committee Meeting. 
Internal Audit has completed 19 audit reports for the Audit Committee in 2021. Additionally, a
memo was issued. The audits identified 4 High Risk, 12 Medium Risk and 5 Low Risk issues for
management action.  Implementation  of the associated recommendations will  strengthen
internal controls, enhance processes, and improve efficiencies. Internal Audit has a process in
place where we periodically follow up on recommendations and agreed upon management
action  plans  to  assure  action  is  taken.  This  process  also  relies  on  attestations  from
Management.  Delinquent action plans are  periodically  brought to the Audit Committee's
attention. 
BACKGROUND 
On December 11, 2007, the Port of Seattle (Port) Commission passed a motion, which resulted
in the creation of an independent and objective Internal Audit function. In discharging their
duty, the Internal Audit Director and his staff are accountable to the Audit Committee and to
the Executive Director. 
For 2021, Commissioner Bowman chaired the Audit Committee and Commissioner Cho served
as the other commission member. Dr. Christina Gehrke, Principal Faculty, City University of
Seattle, served as the external member of the Audit Committee. The Audit Committee serves as
an arm of the Port Commission. 
Internal Audit conducts independent, objective, risk-based audits of the Port's operations,
activities, and vendors. Our audits add value by helping the Port achieve its mission and
contribute to: financial stewardship, accountability, transparency, governance, and operational
excellence. Internal Audit derives its authority from the Port Commission. 

Template revised April 12, 2018.

COMMISSION AGENDA  Briefing Item No. 11a                                 Page 2 of 2 
Meeting Date: December 14, 2021 
LISTING OF 2021 INTERNAL AUDITS COMPLETED 
Below is a list of audits completed by Internal Audit in 2021. These audits are categorized by
audit type. 
Operational: 
1)  Noise Monitor Data Accuracy 
2)  South King County Fund1 
3)  Art Program1 
4)  TNC (Lyft, Inc. & Rasier, LLC)
5)  Rent and Concession Deferral Recovery 
6)  Capitalization of Assets 
Operational - Capital: 
7)  Central Terminal Infrastructure Upgrade (Construction and Closeout Phases)1 
8)  Restroom Renovations Phase 3 Prototype 
9)  Baggage Optimization - Phase 2 
10) North Terminals Utilities Upgrade - Phase 1 
Information Technology2:
11) Malware Defenses - Aviation Maintenance 
12) Biometrics 
13) Payment Card Industry (PCI) Compliance 
14) Continuous Vulnerability Management 
15) Data Recovery 
Limited Contract Compliance: 
16) Seattle-Tacoma International Limousine Association (STILA) 
17) Lenlyn Limited 
18) Fruit & Flower, LLC d/b/a Floret 
19) Dilettante Chocolate, Inc. 
Special Project by Management Request: 
20) Cruise Season Rent Credit Review of Cruise Terminals of America3 
1 Highlighted audits have findings that are discussed in more detail to the Commission.
2 Security Sensitive  Exempt from public disclosure per RCW 42.56.420; these will not be discussed. 
3 This was a focused analysis, not an audit, accordingly, Internal Audit issued a memo. 

ATTACHMENTS TO THIS BRIEFING 
(1)  Presentation 
PREVIOUS COMMISSION ACTIONS OR BRIEFINGS 
December 8, 2020  The Commission was briefed on 2020 completed audits. 
December 10, 2019  The Commission was briefed on 2019 completed audits. 

Template revised September 22, 2016.