§ 7A‑343.4. Internalaudit standards; report and work papers.
(a) Internal auditsshall comply with current Standards for the Professional Practice of InternalAuditing issued by the Institute for Internal Auditors and, when appropriate,Government Auditing Standards issued by the Comptroller General of the UnitedStates.
(b) Except as otherwiseprovided in this section, the Internal Audit Division shall maintain all auditreports, examinations, investigations, surveys, drafts, work papers, and allother documents prepared by the internal auditors in accordance with the NorthCarolina Court System's Rules of Recordkeeping and Records Retention andDisposition Schedule (the Rules). Except as provided in this section, or uponan order issued in Wake County Superior Court upon 10 days' notice and hearingfinding that access is necessary to a proper administration of justice, auditwork papers, drafts, and all audit documents other than the final audit reportare available only to the Internal Audit Division, the Director, the ChiefFinancial Officer, Legal Services, and other persons in the internal auditor'sdiscretion for the limited purpose of ensuring the accuracy and reliability ofthe final audit report. Pertinent work papers and other supportive material relatedto issued audit reports may be, at the discretion of the internal auditor andunless otherwise prohibited by law, made available for inspection by dulyauthorized representatives of the State and federal government who desireaccess to and inspection of such records in connection with some matterofficially before them, including criminal investigations.
(c) Where theprofessional guidelines, government standards, and the Rules fail to specify orare in conflict, the Rules shall govern. (2009‑516, s. 5.)
§ 7A‑343.4. Internalaudit standards; report and work papers.
(a) Internal auditsshall comply with current Standards for the Professional Practice of InternalAuditing issued by the Institute for Internal Auditors and, when appropriate,Government Auditing Standards issued by the Comptroller General of the UnitedStates.
(b) Except as otherwiseprovided in this section, the Internal Audit Division shall maintain all auditreports, examinations, investigations, surveys, drafts, work papers, and allother documents prepared by the internal auditors in accordance with the NorthCarolina Court System's Rules of Recordkeeping and Records Retention andDisposition Schedule (the Rules). Except as provided in this section, or uponan order issued in Wake County Superior Court upon 10 days' notice and hearingfinding that access is necessary to a proper administration of justice, auditwork papers, drafts, and all audit documents other than the final audit reportare available only to the Internal Audit Division, the Director, the ChiefFinancial Officer, Legal Services, and other persons in the internal auditor'sdiscretion for the limited purpose of ensuring the accuracy and reliability ofthe final audit report. Pertinent work papers and other supportive material relatedto issued audit reports may be, at the discretion of the internal auditor andunless otherwise prohibited by law, made available for inspection by dulyauthorized representatives of the State and federal government who desireaccess to and inspection of such records in connection with some matterofficially before them, including criminal investigations.
(c) Where theprofessional guidelines, government standards, and the Rules fail to specify orare in conflict, the Rules shall govern. (2009‑516, s. 5.)
§ 7A‑343.4. Internalaudit standards; report and work papers.
(a) Internal auditsshall comply with current Standards for the Professional Practice of InternalAuditing issued by the Institute for Internal Auditors and, when appropriate,Government Auditing Standards issued by the Comptroller General of the UnitedStates.
(b) Except as otherwiseprovided in this section, the Internal Audit Division shall maintain all auditreports, examinations, investigations, surveys, drafts, work papers, and allother documents prepared by the internal auditors in accordance with the NorthCarolina Court System's Rules of Recordkeeping and Records Retention andDisposition Schedule (the Rules). Except as provided in this section, or uponan order issued in Wake County Superior Court upon 10 days' notice and hearingfinding that access is necessary to a proper administration of justice, auditwork papers, drafts, and all audit documents other than the final audit reportare available only to the Internal Audit Division, the Director, the ChiefFinancial Officer, Legal Services, and other persons in the internal auditor'sdiscretion for the limited purpose of ensuring the accuracy and reliability ofthe final audit report. Pertinent work papers and other supportive material relatedto issued audit reports may be, at the discretion of the internal auditor andunless otherwise prohibited by law, made available for inspection by dulyauthorized representatives of the State and federal government who desireaccess to and inspection of such records in connection with some matterofficially before them, including criminal investigations.
(c) Where theprofessional guidelines, government standards, and the Rules fail to specify orare in conflict, the Rules shall govern. (2009‑516, s. 5.)
