Tex. Gov't Code § 2102.007 · Chapter 2102. INTERNAL AUDITING
DUTIES OF INTERNAL AUDITOR.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The internal auditor shall:
(1) report directly to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board;
(2) develop an annual audit plan;
(3) conduct audits as specified in the audit plan and document deviations;
(4) prepare audit reports;
(5) conduct quality assurance reviews in accordance with professional standards as provided by Section 2102.011 and periodically take part in a comprehensive external peer review; and
(6) conduct economy and efficiency audits and program results audits as directed by the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board.
(b) The program of internal auditing conducted by a state agency must provide for the auditor to:
(1) have access to the administrator; and
(2) be free of all operational and management responsibilities that would impair the auditor's ability to review independently all aspects of the state agency's operation.
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. 3, eff. Sept. 1, 2001.
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 6f9e31b5e2af171acde3c8b5a1a152127f540a2cce405606e9c97a7a89c4ebaa
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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.