If, during the course of an audit, an auditor determines that criminal activity may be involved, then investigative records shall be confidential until the audit is complete and shall be provided to the university president or chancellor, the community/junior college president or agency director and shall be forwarded to the Attorney General to determine if a criminal prosecution shall proceed.
Structure Mississippi Code
Title 25 - Public Officers and Employees; Public Records
Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program
§ 25-65-3. Purpose and application
§ 25-65-7. Specific universities, colleges and agencies included
§ 25-65-11. Qualifications of internal audit directors
§ 25-65-13. Duties of internal audit directors
§ 25-65-15. Auditing standards
§ 25-65-27. Review and approval of audits
§ 25-65-29. State Interagency Internal Audit Forum