270 East State Street
Columbus, OH 43215
spirit of success

Internal Auditor



Carolyn Smith, CPA, MBA, CRMA has led the Columbus City Schools’ Office of Internal Audit since September 2009. During Ms. Smith tenure, she was recognized by Auditor of State Dave Yost as a Tax Payer Hero for her commitment to ethics and integrity in finding the truth regarding the data scrubbing case. According to Auditor Yost, “her cooperation was invaluable to investigators, students and the citizens of Columbus.”

Ms. Smith has spearheaded a change management effort in the Office of Internal Audit (OIA) which has resulted in the goals of the OIA aligning with and directly supporting the goals of the District. Under Ms. Smith’s leadership, the District underwent its first Enterprise Risk Management assessment and the District’s management is actively mitigating weaknesses identified during the assessment. Other major accomplishments include the establishment of the District’s third-party managed anonymous fraud reporting system, the establishment of the District’s whistle-blower policy and reorganizing the office to gain greater efficiencies while providing audit services.

During contract negotiations, which ended with the Board extending Ms. Smith’s contract through July 2018, Board President Baker stated, “In an effort to keep the Columbus City Schools Office of Internal Audit functioning at a high level and working to optimize audit services, the Columbus City Schools Board is pleased to extend Internal Auditor Carolyn Smith’s contract to July 31, 2018.” The Board is partnering with the Internal Auditor to build a world-class Internal Audit Office.

Board member and Audit and Accountability Committee Chairperson, Mary Jo Hudson said, “I am pleased that the Board and Internal Auditor could finalize this contract. It represents an important commitment to additional transparency and best practices in governance efforts.”

Ms. Smith stated, “I sincerely appreciate the Board’s recognition of my contributions to the District over the past years. I look forward to continuing the important work of my office to support the Board of Education, the District, and our community.”

Ms. Smith is a member of the Ohio Society of CPA’s, Association of Local Government Auditors, Association of Government Accountants and the Institute of Internal Auditors.

Ms. Smith is also a proud graduate of Columbus Public Central High School.

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