Tex. Gov't Code § 2102.006

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 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.

Tex. Gov't. Code § 2102.006

Amended By Acts 2003, 78th Leg., ch. 380, Sec. 3, eff. 9/1/2003.

Amended by Acts 2001, 77th Leg., ch. 804, Sec. 2, eff. 9/1/2001

Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. 9/1/1993.