PART 3.5. INTERNAL AUDITS

Part 3.5 added by Stats. 2006, Ch. 452, Sec. 4.

§§ 13885–13888 · 6 sections

• § 13885 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),…
• § 13886 (a) Any governing body that oversees a state agency that performs or reviews internal audits shall establish an audit committee that generally meets the…
• § 13886.5 (a) The Controller, the Director of Finance, and the respective staffs thereof, and all state agencies that have their own internal auditors or that conduct…
• § 13887 (a) In order to achieve independence and objectivity pursuant to Section 13886, for any state agency that does not report to a governing body, the internal…
• § 13887.5 (a) When the chief internal auditor of a state agency believes that senior management in the state agency has accepted a level of residual risk that may be…
• § 13888 (a) If an internal auditor employed by a state agency has a good faith belief that the agency management is interfering with the internal auditor’s or…