Audit & Ethics Committee

Audit and Ethics Committee

The Audit and Ethics Committee is appointed by the Executive Committee and the Tribal Council of the Eastern Band of Cherokee Indians and approved by Tribal Council in accordance with Chapter 117, Article V of the Cherokee Code.

The Audit and Ethics Committee assists the Office of Internal Audit and Ethics in monitoring:

The integrity of the financial statements of the Tribe
The independent auditor’s qualifications, independence, and performance
The performance of the Tribe’s internal audit function
The compliance of the Tribe with legal and regulatory requirements
Adequate systems of internal controls operate within the Tribal government

The primary mission of the Audit and Ethics Committee is to assist the Tribal government in fulfilling its financial and control responsibilities to ensure the safeguarding of Tribal assets by reviewing the reports issued by the Office of Internal Audit, which will be provided to management, and the systems of internal controls established by management.

The Audit and Ethics Committee, comprised of five voting* members and four non-voting members, meets at least quarterly.

Audit & Ethics Committee Members

Lori Lambert* | Cherokee Indian Hospital Authority | Chair
Melissa Smith* | Component Unit or Tribal Enterprise Representative
James “Butch Sanders* | Community Representative
Monique A. Taylor* | Industry Representative
Bruce Kingshill* | Independent CPA
Susie Wolfe | Department of Treasury
Michael McConnell | Attorney General
Vacant| Legislative Counsel
Baker Tilly | External Auditing Firm
Vacant| Office of Internal Audit and Ethics | Secretary & Treasurer

*Voting Members

Ethics Review Committee

The Ethics Review Committee is a subcommittee of the Audit & Ethics Committee. An Ethics Advocate from each community was selected to serve on the Committee. The Ethics Review Committee assists the Ethics Program by:

Assisting in the development and implementation of key ethics and compliance initiatives
Evaluating resources needed to carry out Ethics Program objectives and making recommendations to the Audit and Ethics Committee as needed
Reviewing and approving policies and procedures for the Ethics Program
Reviewing potential ethics and compliance issues and their resolution
Reviewing and acting on complaints
Reviewing results of investigations and presenting findings of facts to the Audit and Ethics Committee for final decision