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34 <br /> Provide direction for sul2ervise, and coordinate audits. <br /> investigations and management reviews relating to nrograms and <br /> operations of the Department: <br /> conduct independent analyses of 12rcgzams carried out or financed <br /> by the DUartinent of Health and Human Services for the 12uuose <br /> of promoting economy and efficiency in the administration of, or <br /> preventing and detecting waste, management, misconduct, fraud <br /> and abuse in its progrrams and operations: <br /> Keep. the Secretary_ of the Department of Health and Human <br /> Services informed concerning fraud, abuses, and deficiencies <br /> relating to programs and operations administered or financed by <br /> the Department of Health and Human Services. recommend <br /> corrective action concerning fraud abuses and deficiencies and <br /> report on the progress made in implementing corrective action: <br /> Ensure effective coordination and cooperation between the -State <br /> Auditor, federal auditors and other governmental bodies with a <br /> view toward avoiding duplication: and <br /> Ensure that an appropriate balance is maintained between audit. <br /> investiglt ve and other accountability activities. <br /> (c) The Internal Auditor shall be appointed the Secretary. The Internal <br /> Auditor shall be appointed without regard to political affiliation. <br /> d The Internal Auditor reRort to an official designated the ecretaa. <br /> e) The Internal Auditor- -,°shall have access to anv records. data. or other <br /> information of the Department the Internal Auditor believes necessary to carry out <br /> the Internal-Auditor's duties. <br /> "& 143B-216.51. Department of Health and Human_ Services office of the Internal <br /> Auditor: Department audits. <br /> (a) To ensure that Department audits are performed in accordance with <br /> applicable auditing standards the Internal Auditor shall possess the following <br /> qualifications: <br /> lU A bachelors degree from an accredited college or university with a <br /> a, iQr in accounting. or with a major in business which includes <br /> - - five-cours an <br /> es in accounts, d five years' experience as an internal <br /> auditor or independent 12ostauditor. electronic data processing <br /> auditor, accountant or anv combination thereof. The experience <br /> shall at a minimum consist of audits of units of government or <br /> private business enterprises operating for pro t or not for <br /> A masters degree in accounting business admi„istration or public <br /> • administration from an accredited college or university and four <br /> years of experience as required in subdivision (1) of this <br /> subsection: or <br /> A certified public accountant license issued iursuant to law or a <br /> c ed internal audit certificate issued lZy the Institute of Int;rnal <br /> Auditors or earned by examination and four vears' =enence as <br /> required in subdivision x,11 of this subsection. <br /> - The Internal Auditor shall to the--extent both necessary and practicable. include <br /> on the Internal Auditor's staff individuals with electronic data processin_z-99—di—ting <br /> experience. - <br /> ( In carrying out the auditing duties and responsibilities of .this Part. the Internal <br /> Auditor shall review--and evaluate internal controls necessary to ensure the fiscal <br /> accountability of the Department The Internal Auditor shall conduct financial. <br /> compliance electronic data processizlg and performance audits of the Department <br /> and prepare audit reports of findings The scope and assignment of the audits shall <br /> Page 278 Senate Bill 352 <br />