Tex. Gov't Code § 2102.006 · Chapter 2102. INTERNAL AUDITING
INTERNAL AUDITOR; STAFF.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The governing board of a state agency or the administrator of a state agency that does not have a governing board shall appoint an internal auditor.
(b) An internal auditor must:
(1) be a certified public accountant or a certified internal auditor; and
(2) have at least three years of auditing experience.
(c) The state agency shall employ additional professional and support staff the administrator determines necessary to implement an effective program of internal auditing.
(d) The governing board of a state agency, or the administrator of a state agency if the state agency does not have a governing board, shall periodically review the resources dedicated to the internal audit program and determine if adequate resources exist to ensure that risks identified in the annual risk assessment are adequately covered within a reasonable time frame.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 804, Sec. 2, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 380, Sec. 3, eff. Sept. 1, 2003.
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 7f570b724cac3ef5522ef705216476c25a7ed8b43d2bd4ba34a545def3b06d55
- 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 § 2102.006. 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.