143-745. Definitions; intent; applicability. (a) For the purposes of this section: (1) "Agency head" means the Governor, a Council of State member, a cabinet secretary, the President of The University of North Carolina, the President of the Community College System, the State Controller, and other independent appointed officers with authority over a State agency. (2) […]
143-746. Internal auditing required. (a) Requirements. – A State agency shall establish a program of internal auditing that: (1) Promotes an effective system of internal controls that safeguards public funds and assets and minimizes incidences of fraud, waste, and abuse. (2) Determines if programs and business operations are administered in compliance with federal and state […]
143-747. Council of Internal Auditing. (a) The Council of Internal Auditing is created, consisting of the following members: (1) The State Controller who shall serve as Chair. (2) The State Budget Officer. (3) The Secretary of Administration. (4) The Attorney General. The Attorney General may appoint a designee. (5) The Secretary of Revenue. (6) The […]
143-748. Confidentiality of internal audit work papers. Internal audit work papers are confidential except as otherwise provided in this section or upon subpoena issued by a duly authorized court. A published internal audit report is a public record as defined in G.S. 132-1 to the extent it does not include information which is confidential under […]
143-749. Obstruction of audit. It shall be a Class 2 misdemeanor for any officer, employee, or agent of a State agency subject to the provisions of this Article to willfully make or cause to be made to a State agency internal auditor or the internal auditor’s designated representatives any false, misleading, or unfounded report for […]
