(a) The Council ofInternal Auditing is created, consisting of the following members:
(1) The State Controllerwho shall serve as Chair.
(2) The State BudgetOfficer.
(3) The Secretary ofAdministration.
(4) The AttorneyGeneral.
(5) The Secretary ofRevenue.
(6) The State Auditorwho shall serve as a nonvoting member. The State Auditor may appoint adesignee.
(b) The Council shallbe supported by the Office of State Budget and Management.
(c) The Council shall:
(1) Hold its firstmeeting before November 1, 2007, and thereafter at the call of the Chair orupon written request to the Chair by two members of the Council.
(2) Keep minutes of allproceedings.
(3) Promulgateguidelines for the uniformity and quality of State agency internal auditactivities.
(4) Recommend the numberof internal audit employees required by each State agency.
(5) Develop internalaudit guides, technical manuals, and suggested best internal audit practices.
(6) Administer anindependent peer review system for each State agency internal audit activity;specify the frequency of such reviews consistent with applicable nationalstandards; and assist agencies with selection of independent peer reviewersfrom other State agencies.
(7) Provide centraltraining sessions, professional development opportunities, and recognitionprograms for internal auditors.
(8) Administer a programfor sharing internal auditors among State agencies needing temporary assistanceand assembly of interagency teams of internal auditors to conduct internalaudits beyond the capacity of a single agency.
(9) Maintain a centraldatabase of all annual internal audit plans; topics for review proposed byinternal audit plans; internal audit reports issued and individual findings andrecommendations from those reports.
(10) Require reports inwriting from any State agency relative to any internal audit matter.
(11) If determinednecessary by a majority vote of the council:
a. Conduct hearingsrelative to any attempts to interfere with, compromise, or intimidate aninternal auditor.
b. Inquire as to theeffectiveness of any internal audit unit.
c. Authorize the Chairto issue subpoenas for the appearance of any person or internal audit workingpapers, report drafts, and any other pertinent document or record regardless ofphysical form needed for the hearing.
(12) Issue an annualreport including, but not limited to, service efforts and accomplishments ofState agency internal auditors and to propose legislation for consideration bythe Governor and General Assembly. (2007‑424, s. 1.)
(a) The Council ofInternal Auditing is created, consisting of the following members:
(1) The State Controllerwho shall serve as Chair.
(2) The State BudgetOfficer.
(3) The Secretary ofAdministration.
(4) The AttorneyGeneral.
(5) The Secretary ofRevenue.
(6) The State Auditorwho shall serve as a nonvoting member. The State Auditor may appoint adesignee.
(b) The Council shallbe supported by the Office of State Budget and Management.
(c) The Council shall:
(1) Hold its firstmeeting before November 1, 2007, and thereafter at the call of the Chair orupon written request to the Chair by two members of the Council.
(2) Keep minutes of allproceedings.
(3) Promulgateguidelines for the uniformity and quality of State agency internal auditactivities.
(4) Recommend the numberof internal audit employees required by each State agency.
(5) Develop internalaudit guides, technical manuals, and suggested best internal audit practices.
(6) Administer anindependent peer review system for each State agency internal audit activity;specify the frequency of such reviews consistent with applicable nationalstandards; and assist agencies with selection of independent peer reviewersfrom other State agencies.
(7) Provide centraltraining sessions, professional development opportunities, and recognitionprograms for internal auditors.
(8) Administer a programfor sharing internal auditors among State agencies needing temporary assistanceand assembly of interagency teams of internal auditors to conduct internalaudits beyond the capacity of a single agency.
(9) Maintain a centraldatabase of all annual internal audit plans; topics for review proposed byinternal audit plans; internal audit reports issued and individual findings andrecommendations from those reports.
(10) Require reports inwriting from any State agency relative to any internal audit matter.
(11) If determinednecessary by a majority vote of the council:
a. Conduct hearingsrelative to any attempts to interfere with, compromise, or intimidate aninternal auditor.
b. Inquire as to theeffectiveness of any internal audit unit.
c. Authorize the Chairto issue subpoenas for the appearance of any person or internal audit workingpapers, report drafts, and any other pertinent document or record regardless ofphysical form needed for the hearing.
(12) Issue an annualreport including, but not limited to, service efforts and accomplishments ofState agency internal auditors and to propose legislation for consideration bythe Governor and General Assembly. (2007‑424, s. 1.)
(a) The Council ofInternal Auditing is created, consisting of the following members:
(1) The State Controllerwho shall serve as Chair.
(2) The State BudgetOfficer.
(3) The Secretary ofAdministration.
(4) The AttorneyGeneral.
(5) The Secretary ofRevenue.
(6) The State Auditorwho shall serve as a nonvoting member. The State Auditor may appoint adesignee.
(b) The Council shallbe supported by the Office of State Budget and Management.
(c) The Council shall:
(1) Hold its firstmeeting before November 1, 2007, and thereafter at the call of the Chair orupon written request to the Chair by two members of the Council.
(2) Keep minutes of allproceedings.
(3) Promulgateguidelines for the uniformity and quality of State agency internal auditactivities.
(4) Recommend the numberof internal audit employees required by each State agency.
(5) Develop internalaudit guides, technical manuals, and suggested best internal audit practices.
(6) Administer anindependent peer review system for each State agency internal audit activity;specify the frequency of such reviews consistent with applicable nationalstandards; and assist agencies with selection of independent peer reviewersfrom other State agencies.
(7) Provide centraltraining sessions, professional development opportunities, and recognitionprograms for internal auditors.
(8) Administer a programfor sharing internal auditors among State agencies needing temporary assistanceand assembly of interagency teams of internal auditors to conduct internalaudits beyond the capacity of a single agency.
(9) Maintain a centraldatabase of all annual internal audit plans; topics for review proposed byinternal audit plans; internal audit reports issued and individual findings andrecommendations from those reports.
(10) Require reports inwriting from any State agency relative to any internal audit matter.
(11) If determinednecessary by a majority vote of the council:
a. Conduct hearingsrelative to any attempts to interfere with, compromise, or intimidate aninternal auditor.
b. Inquire as to theeffectiveness of any internal audit unit.
c. Authorize the Chairto issue subpoenas for the appearance of any person or internal audit workingpapers, report drafts, and any other pertinent document or record regardless ofphysical form needed for the hearing.
(12) Issue an annualreport including, but not limited to, service efforts and accomplishments ofState agency internal auditors and to propose legislation for consideration bythe Governor and General Assembly. (2007‑424, s. 1.)
