State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_143B > GS_143B-216_50

Part 31.  Office of the Internal Auditor.

§ 143B‑216.50.  Department of Health and HumanServices; office of the Internal Auditor.

(a)        The office of Internal Auditor is established in theDepartment of Health and Human Services. The office of the Internal Auditorshall provide independent reviews and analyses of various functions andprograms within the Department that will provide management information topromote accountability, integrity, and efficiency within the Department.

(b)        It shall be the duty and responsibility of the InternalAuditor to:

(1)        Advise in the development of performance measure, standards,and procedures for the evaluation of the Department;

(2)        Assess the reliability and validity of performance measuresand the information provided by the Department on performance measures andstandards and make recommendations for improvement, if necessary;

(3)        Review the actions taken by the Department of Health andHuman Services to improve program performance and meet program standards andmake recommendations for improvement, if necessary;

(4)        Provide direction for, supervise, and coordinate audits,investigations, and management reviews relating to programs and operations ofthe Department;

(5)        Conduct independent analysis of programs carried out orfinanced by the Department of Health and Human Services for the purpose ofpromoting economy and efficiency in the administration of, or preventing anddetecting waste, management, misconduct, fraud and abuse in its programs andoperations;

(6)        Keep the Secretary of the Department of Health and HumanServices informed concerning fraud, abuses, and deficiencies relating toprograms and operations administered or financed by the Department of Healthand Human Services, recommend corrective action concerning fraud, abuses, anddeficiencies, and report on the progress made in implementing correctiveaction;

(7)        Ensure effective coordination and cooperation between theState Auditor, federal auditors, and other governmental bodies with a viewtoward avoiding duplication; and

(8)        Ensure that an appropriate balance is maintained betweenaudit, investigative, and other accountability activities.

(c)        The Internal Auditor shall be appointed by the Secretary.The Internal Auditor shall be appointed without regard to politicalaffiliation.

(d)        The Internal Auditor shall report to an official designatedby the Secretary.

(e)        The Internal Auditor shall have access to any records, data,or other information of the Department the Internal Auditor believes necessaryto carry out the Internal Auditor's duties. (1997‑443, s. 12.21(c).)