Oregon Statutes - Chapter 184 - Administrative Services and Transportation Departments - Section 184.360 - Internal audits in state government; policy; reports; rules.

(1) As used in this section, “state government” has the meaning given that term in ORS 174.111.

(2) It is the policy of this state that internal audit activities within state government be coordinated to promote effectiveness.

(3) The Oregon Department of Administrative Services shall adopt rules setting standards and policies for internal audit functions within state government. The rules shall include, but are not limited to:

(a) Standards for internal audits that are consistent with and incorporate commonly recognized industry standards and practices; and

(b) Policies and procedures that ensure the integrity of the internal audit process.

(4) Not later than December 31 of each calendar year, the department shall prepare and submit a report to the Joint Legislative Audit Committee. In the absence of the Joint Legislative Audit Committee, the department shall submit the report to the Joint Committee on Ways and Means or the Emergency Board. The report shall describe internal audit activities that have occurred in state government during the calendar year in which the report is prepared. [2005 c.373 §1]

Section:  Previous  184.325  184.335  184.340  184.345  184.351  184.354  184.355  184.360  184.365  184.400  184.402  184.404  184.405  184.406  184.407  Next

Last modified: August 7, 2008