Section 302 – Agency head — Powers and duties.
Effective 5/12/2015 63I-5-302. Agency head — Powers and duties. If an agency has an internal audit program, and the agency’s appointing authority has not established an audit committee, the agency head shall assume the audit committee powers and duties described in Subsection 63I-5-301(3). Amended by Chapter 258, 2015 General Session
Section 401 – Duties and powers of the agency internal audit director.
Effective 5/13/2014 63I-5-401. Duties and powers of the agency internal audit director. (1) The agency internal audit director shall: (a) furnish independent analyses, appraisals, and recommendations that may, depending upon the audit scope, identify: (i) the adequacy of the state agency’s systems of internal control; (ii) the efficiency and effectiveness of agency management in carrying […]
Section 201 – Internal auditing programs — State agencies.
Effective 7/1/2022 63I-5-201. Internal auditing programs — State agencies. (1) (a) The departments of Government Operations, Agriculture, Commerce, Cultural and Community Engagement, Corrections, Workfor934ce Services, Environmental Quality, Health, Human Services, Natural Resources, Public Safety, and Transportation, and the State Tax Commission shall conduct various types of auditing procedures as determined by the agency head or […]
Section 301 – Audit committee — Powers and duties.
Effective 5/4/2022 63I-5-301. Audit committee — Powers and duties. (1) (a) Each appointing authority may establish an audit committee to monitor the activities of the agency internal audit program. (b) An audit committee may serve more than one state agency internal audit program. (2) The appointing authority shall ensure that audit committee members have the […]