The School Board of Orange County, Florida established the Audit Advisory Committee (AAC) by resolution in 2003. The Committee operates pursuant to a School Board-approved charter.

The AAC's purpose is to assist the School Board by assuring the Internal Audit Department supports the Board in fulfilling its oversight responsibilities for the integrity of the district's financial statements, the independent auditor's qualifications and independence, the performance of the district's internal audit function and independent auditors, and the effectiveness of the district's internal control system and annual risk assessment.

The committee has five members appointed by the School Board. All are recognized experts in auditing or finance from the Central Florida community. Members serve staggered three-year terms. The School Board Chairman and General Counsel are ex-officio, non-voting members of the committee.

The most recent audit activity status report can be accessed here. The most recent follow-up status charts can be accessed here.