Texas Statutes
Chapter 2102 - Internal Auditing
Section 2102.003. Definitions

Sec. 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 providing an independent assessment of risk management, control, or governance processes for an organization. Assurance services include audits as defined in this section.
(3) "Audit" means:
(A) a financial audit described by Section 321.0131;
(B) a compliance audit described by Section 321.0132;
(C) an economy and efficiency audit described by Section 321.0133;
(D) an effectiveness audit described by Section 321.0134; or
(E) an investigation described by Section 321.0136.
(4) "Consulting services" means advisory and related client service activities, the nature and scope of which are agreed upon with the client and are intended to add value and improve an organization's operations. Consulting services include counsel, advice, facilitation, and training.
(5) "State agency" means a department, board, bureau, institution, commission, or other agency in the executive branch of state government.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 11, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 380, Sec. 2, eff. Sept. 1, 2003.

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