California Government Code PART 3.5 - INTERNAL AUDITS

• Section 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), focus attention on the...
• Section 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 frameworks...
• Section 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 internal...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018