Sec. 2102.008. APPROVAL OF AUDIT PLAN AND AUDIT REPORT. The annual audit plan developed by the internal auditor must be approved by the state agency's governing board or by the administrator of a state agency if the state agency does not have a governing board. Audit reports must be reviewed by the state agency's governing board and the administrator.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.
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