§ 25-65-25. Professional development of internal audit staff; cooperation regarding technical assistance
The university, community/junior college or agency head shall make available to the internal audit director adequate resources specifically appropriated to ensure the professional development and continuing professional education of the internal audit staff. The internal audit director shall cooperate with the State Auditor or other external auditor in the exchange of technical assistance and access […]
§ 25-65-27. Review and approval of audits
The university president or chancellor, the community/junior college president or the agency director shall: Review and approve the annual internal audit plan and budget, internal and external audit reports, follow-up reports and quality assurance reviews; Periodically meet with the agency internal audit director to discuss pertinent matters, including whether there are any restrictions on the […]
§ 25-65-29. State Interagency Internal Audit Forum
A State Interagency Internal Audit Forum may be established and composed of agency internal audit directors. The annual report may include a comparison of the annual audit plan for the year with the actual audit report issued and an explanation for any differences. The purpose of the forum will be to promote the exchange of […]
§ 25-65-31. Annual report of internal audit directors
Within one hundred twenty (120) days after the end of each fiscal year, the university, community/junior college or agency internal audit director shall issue an annual report which separately lists audit reports issued, and other activities completed or in progress as of the end of the fiscal year. The annual report shall describe accomplishments of […]
§ 25-65-33. Investigation of criminal activity
If, during the course of an audit, an auditor determines that criminal activity may be involved, then investigative records shall be confidential until the audit is complete and shall be provided to the university president or chancellor, the community/junior college president or agency director and shall be forwarded to the Attorney General to determine if […]
§ 25-65-5. Definitions
The following words and phrases shall have the meanings ascribed herein, unless the context clearly indicates otherwise: “University” means and includes Alcorn State University, Delta State University, Jackson State University, Mississippi State University, Mississippi State University Agriculture and Forestry Experiment Station, Mississippi University Cooperative Extension Service, Mississippi State University Forest and Wildlife Research Center, Mississippi […]
§ 25-65-7. Specific universities, colleges and agencies included
The provisions of this chapter shall only apply (a) to the following universities: (i) Alcorn State University, (ii) Delta State University, (iii) Jackson State University, (iv) Mississippi State University, (v) Mississippi State University Agriculture and Forestry Experiment Station, (vi) Mississippi State University Cooperative Extension Service, (vii) Mississippi State University Forest and Wildlife Research Center, (viii) […]
§ 25-65-9. Internal audit of directors and staff
Except as otherwise provided by subsection (2) of this section, each university, community/junior college and state agency shall, subject to specific appropriation of available funding, employ an agency internal audit director who shall be appointed by the university president or chancellor, the community/junior college president, elected official or executive director or his counterpart of a […]
§ 25-65-11. Qualifications of internal audit directors
The university, community/junior college or agency internal audit director shall possess the following qualifications: A bachelor’s degree from an accredited college or university and five (5) years of progressively responsible professional auditing experience as an internal auditor or independent postauditor, electronic data processing auditor or any combination thereof. The auditing experience shall at a minimum […]
§ 25-65-13. Duties of internal audit directors
The university, community/junior college or agency internal audit director shall: Report directly to the university president or chancellor, community/junior college president or agency head or deputy university official, community/junior college official or agency head. Conduct financial, compliance, electronic data processing and operational and efficiency audits of university, community/junior college or agency programs, activities and functions […]