Texas Government Code Title 10, Chapter 2102 - Internal Auditing
- Texas Section 2102.001 - Short Title
This chapter may be cited as the Texas Internal Auditing Act. Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
- Texas Section 2102.002 - Purpose
The purpose of this chapter is to establish guidelines for a program of internal auditing to assist agency administrators and governing boards by furnishing independent...
- Texas Section 2102.003 - Definitions
In this chapter: (1) "Administrator" means the executive head of a state agency. (2) "Assurance services" means an examination of evidence for the purpose of...
- Texas Section 2102.004 - Applicability
(a) Sections 2102.005-2102.012 apply only to a state agency that: (1) has an annual operating budget that exceeds $10 million; (2) has more than 100...
- Texas Section 2102.005 - Internal Auditing Required
A state agency shall conduct a program of internal auditing that includes: (1) an annual audit plan that is prepared using risk assessment techniques and...
- Texas Section 2102.006 - Internal Auditor; Staff
(a) The governing board of a state agency or the administrator of a state agency that does not have a governing board shall appoint an...
- Texas Section 2102.007 - Duties Of Internal Auditor
(a) The internal auditor shall: (1) report directly to the state agency's governing board or the administrator of the state agency if the state agency...
- Texas Section 2102.008 - Approval Of Audit Plan And Audit Report
The annual audit plan developed by the internal auditor must be approved by the state agency's governing board or by the administrator of a state...
- Texas Section 2102.009 - Annual Report
The internal auditor shall prepare an annual report and submit the report before November 1 of each year to the governor, the Legislative Budget Board,...
- Texas Section 2102.0091 - Reports Of Periodic Audits
(a) A state agency shall file with the Sunset Advisory Commission, the Governor's Office of Budget, Planning, and Policy, the state auditor, and the Legislative...
- Texas Section 2102.010 - Consultations
An internal auditor may consult the state agency's governing board or the administrator of the state agency if the state agency does not have a...
- Texas Section 2102.011 - Internal Audit Standards
The internal audit program shall conform to the Standards for the Professional Practice of Internal Auditing, the Code of Ethics contained in the Professional Practices...
- Texas Section 2102.012 - Professional Development
(a) Subject to approval by the legislative audit committee, the state auditor may make available and coordinate a program of training and technical assistance to...
- Texas Section 2102.013 - Annual Risk Assessment; Report
(a) A state agency described by Section 2102.004(b) shall conduct each year a formal risk assessment consisting of an executive management review of agency functions,...
- Texas Section 2102.014 - Evaluation Of Risk Assessment Reports; Audits
(a) Based on risk assessment and subject to the legislative audit committee's approval of including the work described by this subsection in the audit plan...
- Texas Section 2102.015 - Publication Of Audit Plan And Annual Report On Internet
(a) Notwithstanding Section 2102.003, in this section, "state agency" means a board, commission, department, institute, office, or other agency in the executive branch of state...
Last modified: September 28, 2016