Agenda - 10-06-1997 - 10c - Laserfiche WebLink

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35 be determined by the Internal Auditor; however, the Secretary may at anv time direct the Internal Auditor to perform an audit of a special program function or organizational unit. The performance of the audit shall be under the direction of the Internal :auditor. (c) Audits undertaken pursuant to this Part shall be conducted in accordance with audirinc, standards prescribed by the Scare Auditor. All audit reports issued by internal audit staff shall include a statement that the audit was conducted pursuant to t�ese standards. (d) The Internal Auditor shall maintain. for 10 nears. a complete file of all audit reports and ren+orts of other examinations. investigations. survevs and reviews issued under the Internal Auditor's authority. Audit work papers and other evidence and related supportive material directly peg to the work of his office shall be retained according to an agreement between the Internal Auditor aid State Archives. To promote cooperation and avoid unnecessary duplication of audit effort. audit work papers related to issued audit reports shall be. unless otherwise prohibited by law, made available for inspection v duly authorizgd representatives of the State and federal governments in connection with some matter officially before them. Except as otherwise provided in this subsection. or upon subpoena issued by a duly authorized court or court official. audit work papers shall be kept confidential. Audit reports shall be-public records to the extent that they do of include information which. under State laws, is confidential and exempt from Chapter 132 of the General Statutes or would compromise the security systems of the Department. e The Internal Auditor shall subm it the final rMort to the Secretary. The State Auditor shall review a sample of the Depaitnient's internal audit reports and related work papers when determined by the State Audit that when conducting audits it would be efficient to consider the work of the Internal Auditor. If the State Auditor -finds deficiencies in the work of the Internal Auditor. the State Auditor shall include a statement of these findings in the audit report of the Department The office of the Internal Auditor will cause to be made an external Quality control review at least once every three years by a qualified organization not affiliated with the office of the Internal Auditor. The external quality review should - determine whether the Department's internal q control �y�tem is m place and. gperatiag effectively to provide reasonable assurance- that established policies and procedures and applicable audit standards are being followed (g) The Internal Auditor shall monitor the implementation of the Department's response to any audit of the Department conducted by the State Auditor pursuant to law. No later than sia months after the State Auditor publishes a report of the audit of the Department the Internal Auditor shall report to the Secretary on the status of corrective actions taken A cogv of the report shall be filed with the Joint Legislative Commission on Governmental Operations. (h) The Internal Auditor shall develop long-term and annual audit plans based on the findings of periodic risk assessments The plaII where approj2ri should include postaudit samplings of payments and accounts The plan shall show_ the individual audits to be conducted durinz each near and related resources to be devoted to the respective audits The State Controller may utlhze audits performed by the Internal Auditor. The plan shall be submitted to the Secretary-for-a2croval. A cogv of the approved plan shall be submitted to the State Auditor." (d) The Department of Justice and the Department of Health and Hunan Services shall immediately proceed with the implementation of this section, including proceeding with all actions necessary to establish a State Law Enforcement Bureau (SLEB) program for food stamps in the State. - Paae 279