Texas Statutes (Last Updated: January 4, 2014) |
GOVERNMENT CODE |
Title 10. GENERAL GOVERNMENT |
Subtitle C. STATE ACCOUNTING, FISCAL MANAGEMENT, AND PRODUCTIVITY |
Chapter 2102. INTERNAL AUDITING |
Sec. 2102.005. INTERNAL AUDITING REQUIRED
Latest version.
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A state agency shall conduct a program of internal auditing that includes:
(1) an annual audit plan that is prepared using risk assessment techniques and that identifies the individual audits to be conducted during the year; and
(2) periodic audits of the agency's major systems and controls, including:
(A) accounting systems and controls;
(B) administrative systems and controls; and
(C) electronic data processing systems and controls.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 12, eff. Sept. 1, 1997.