Wayne T. Sams, CPA

Wayne T. Sams, CPA

Director of Internal Audit Services


Wayne T. Sams, CPA

Wayne began his career with OSA in 1990 and served as the engagement manager for the audit of the State’s comprehensive annual financial report, the Single Audit of federal funds and agreed-upon procedures for various State agencies. He left the OSA in 2010 to create an internal audit function for the SC State Housing Finance and Development Authority.  In his role as Director of Internal Audit for the Authority, he introduced enterprise risk management, teaching management and staff how to assess risks and internal controls through interactive control self-assessment workshops.  After 6 years with the Authority, Wayne rejoined OSA in 2016 as the Director of Internal Audit Services for the South Carolina Department of Transportation. Wayne and his team are introducing risk-based auditing to the SCDOT as well as facilitating its implementation of enterprise risk management.

Wayne is a member of the SC State Internal Auditors Association where he has served as secretary and president.  He has presented continuing professional education courses for various accounting and auditing organizations in South Carolina and is a current instructor of the Financial Reporting and Auditing core course for the GFOASC Certified Government Finance Officer program. 

A native of Tampa, Florida, Wayne has lived in the Columbia area since 1990.  He received a Bachelor of Science in Accounting from Florida State University. Wayne earned the GIAC Critical Controls Certification in 2013, which emphasizes knowledge in information security controls that are best suited to managing today’s cyber-threats.

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