46-1135. Information technology audits. (a) The legislative division of post audit shall conduct information technology audits as directed by the legislative post audit committee. Audit work performed under this section may include:
(1) Assessment of security practices of information technology systems maintained or administered by any state agency or any entity subject to audit under the provisions of K.S.A. 46-1114(c), and amendments thereto; and
(2) continuous audits of ongoing information technology projects by any state agency or any entity subject to audit under the provisions of K.S.A. 46-1114(c), and amendments thereto, including systems development and implementation.
(b) Written reports on the results of such auditing shall be furnished to:
(1) The entity which is being audited;
(2) the chief information technology officer of the branch of government that the entity being audited is part of;
(3) (A) the governor, if the entity being audited is an executive branch entity;
(B) the legislative coordinating council, if the entity being audited is a legislative entity; or
(C) the chief justice of the Kansas supreme court, if the entity being audited is a judicial entity;
(4) the legislative post audit committee;
(5) the joint committee on information technology; and
(6) such other persons or agencies as may be required by law or by the specifications of the audit or as otherwise directed by the legislative post audit committee.
(c) The provisions of K.S.A. 46-1106(e), and amendments thereto, shall apply to any audit or audit work conducted pursuant to this section.
(d) This section shall be part of and supplemental to the legislative post audit act.
History: L. 2015, ch. 101, § 1; L. 2016, ch. 18, § 1; L. 2018, ch. 89, § 34; July 1, 2019.
Structure Kansas Statutes
Article 11 - Legislative Post Audit
46-1102 Post auditor; appointment, removal, qualifications, compensation and expenses.
46-1104 Expenses and compensation of committee members; approval of vouchers and payrolls.
46-1108 Performance audits; additional fiscal audits; purposes of audits.
46-1113 Audits under 46-1114 required when directed by post audit committee.
46-1116 Crime of failure to make records available for post audit defined and classified.
46-1117 Venue for violations of 46-1116.
46-1119 Citation and construction of legislative post audit act.
46-1120a Contract audit committee successor of abolished federal audit committee.
46-1123 Procurement of firm or firms to perform an audit; procedure.
46-1125 Selection of firm or firms by contract audit committee; considerations.
46-1126 Contracts for audits; professional liability insurance; responsibilities of selected firm.
46-1128 Confidentiality of audit reports, when; exceptions.
46-1129 Confidentiality of responses to audit surveys; authorized use of information.
46-1135 Information technology audits.
46-1136 Performance audit of the Kansas public employees retirement system.