{"code":"GOV","codeName":"Government Code","section":"13885","citation":"Gov. Code, § 13885","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 3.5. INTERNAL AUDITS [13885. - 13888.]","url":"https://blackletter.si/government-code/title-2/division-3/part-3.5"}],"history":"Added by Stats. 2006, Ch. 452, Sec. 4.   Effective January 1, 2007.","effective":"2007-01-01","html":"<p>The Legislature finds and declares as follows:</p><p>(a) Recent corporate scandals and federal legislation, such as the Sarbanes-Oxley Act of 2002 (P.L. 107-204), focus attention on the importance of internal audit activity to public accountability and governance.</p><p>(b) Ensuring the independence of internal auditors of state agencies and that their findings are reported to the appropriate levels of government is critical to safeguarding public funds and the public trust.</p>","text":"The Legislature finds and declares as follows: (a) Recent corporate scandals and federal legislation, such as the Sarbanes-Oxley Act of 2002 (P.L. 107-204), focus attention on the importance of internal audit activity to public accountability and governance. (b) Ensuring the independence of internal auditors of state agencies and that their findings are reported to the appropriate levels of government is critical to safeguarding public funds and the public trust.","otherVersions":[],"url":"https://blackletter.si/government-code/internal-audits-13885","source":"California Legislative Information bulk export (pubinfo)"}