TO MODIFY THE INTERNAL AUDITING STATUTES APPLICABLE TO LARGE STATE DEPARTMENTS AND THE UNIVERSITY SYSTEM.
Deletes provisions of GS 143-746(c) and instead states that any state employee who performs the internal audit function must meet the minimum qualifications for internal auditors established by the Office of State Personnel. Amends GS 143-746(d), providing that the Director of Internal Auditing (Director) will report to (1) the agency head, (2) the chief deputy or chief administrative assistant, or (3) the agency governing board, if the board exists. States that the Director will be situated to avoid impairing independence. Makes other clarifying changes to GS 143-746.
Adds the President of the University of North Carolina, or designee, to the list of members on the Council of Internal Auditing in GS 143-147. Makes other clarifying changes.
© 2021 School of Government The University of North Carolina at Chapel Hill
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