Tex. Gov't Code § 2102.005 · Chapter 2102. INTERNAL AUDITING
INTERNAL AUDITING REQUIRED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) 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.
(b) In conducting the internal auditing program under Subsection (a), a state agency shall consider methods for ensuring compliance with contract processes and controls and for monitoring agency contracts.
Notes and commentary — not statutory text
History
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.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 953 (S.B. 65), Sec. 14, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2102.htm
- Text hash
- sha256 7eda1286a886e489ed2f50cb3b711ad84b77e3d38f2569b70856801982a13afd
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Gov't Code § 2102.005. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.