Sec. 2102.006. INTERNAL AUDITOR; STAFF. (a) The governing board of a state agency or the administrator of a state agency that does not have a governing board shall appoint an internal auditor.
(b) An internal auditor must:
(1) be a certified public accountant or a certified internal auditor; and
(2) have at least three years of auditing experience.
(c) The state agency shall employ additional professional and support staff the administrator determines necessary to implement an effective program of internal auditing.
(d) The governing board of a state agency, or the administrator of a state agency if the state agency does not have a governing board, shall periodically review the resources dedicated to the internal audit program and determine if adequate resources exist to ensure that risks identified in the annual risk assessment are adequately covered within a reasonable time frame.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 804, Sec. 2, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 380, Sec. 3, eff. Sept. 1, 2003.
Structure Texas Statutes
Subtitle C - State Accounting, Fiscal Management, and Productivity
Chapter 2102 - Internal Auditing
Section 2102.004. Applicability
Section 2102.005. Internal Auditing Required
Section 2102.006. Internal Auditor; Staff
Section 2102.007. Duties of Internal Auditor
Section 2102.008. Approval of Audit Plan and Audit Report
Section 2102.009. Annual Report
Section 2102.0091. Reports of Periodic Audits
Section 2102.010. Consultations
Section 2102.011. Internal Audit Standards
Section 2102.012. Professional Development
Section 2102.013. Annual Risk Assessment; Report
Section 2102.014. Evaluation of Risk Assessment Reports; Audits
Section 2102.015. Publication of Audit Plan and Annual Report on Internet