§ 249. Definitions. As used in this article, the following terms shall have the following meanings: 1. “Internal control”. A process that integrates the activities, plans, attitudes, policies, systems, resources and efforts of the people of an organization working together, and that is designed to provide reasonable assurance that the organization will achieve its objectives […]
§ 249-a. Internal control responsibilities. 1. The chief judge shall: a. establish and maintain for the judiciary guidelines for a system of internal control; b. establish and maintain for the judiciary a system of internal control and a program of internal control review. The program of internal review shall be designed to identify internal control […]
§ 249-b. Internal audit responsibilities. 1. The chief judge or his or her designee shall determine, and periodically review his or her determination of, whether an internal audit function within the judiciary is required. Establishment of such function shall be based upon an evaluation of exposure to risk, costs and benefits of implementation, and any […]
§ 249-c. Independent audits. 1. At least once every three years, the independent certified public accountant selected pursuant to this section shall conduct audits of the internal controls of the judiciary. Such audits shall be performed in accordance with generally accepted government auditing standards and shall include a report on whether the judiciary’s internal controls […]
