Guidance Document Information
| Title |
Oversight of State and Specific Nonstate Agencies’ Internal Audit Programs |
| Document ID |
AuditGD2014 |
| Summary |
Per Code of Virginia regulations, the Office of the State Inspector General oversees executive branch and specific nonstate agencies’ internal audit programs to ensure internal audit functions:
1. Have been established.
2. Are reporting to the proper management level.
3. Are compliant with auditing standards through periodic quality assessment reviews (QAR).
4. Are adequately staffed.
5. Are operating at an acceptable performance level in order to:
a. Produce risk-based audit plans.
b. Provide acceptable agency coverage.
c. Provide adequate assessments of agency control structure.
d. Produce appropriate reports for management, with an effective follow-up process in place to ensure corrective action. |
| Effective Date |
3/16/2015 |
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Posted On 12/9/2015
External Link
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| Explanation or Citations |
Code of Virginia § 2.2-309 [A](7), (9–11); (17); § 2.2-313 [A][C] |
This document applies to all boards for this agency
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