§3138.6. Internal auditing function of the Board of Regents
In addition to any other powers and duties authorized for the Board of Regents by this
Chapter, the board shall establish an internal audit function and shall establish an office of
the chief audit executive who shall be responsible for ensuring that the internal audit function
adheres to the Institute of Internal Auditors, International Standards for the Professional
Practice of Internal Auditing. The chief audit executive shall maintain organizational
independence in accordance with these standards and shall have direct and unrestricted
access to the board. The chief audit executive shall annually certify to the board that the
internal audit function conforms to the Institute of Internal Auditors, International Standards
for the Professional Practice of Internal Auditing.
Acts 2015, No. 314, §1.