As Amended
SEC. 25-65-15. Auditing standards.
Audits shall be conducted in accordance with the Standards for the Professional Practice of Internal Auditing published by The Institute of Internal Auditors, Inc., and, when required by law, regulation, agreement, contract or policy, in accordance with Government Auditing Standards issued by the Comptroller General of the United States. All audit reports issued by internal audit staff shall include a statement that the audit was conducted pursuant to the appropriate standards.
SOURCES: Laws, 2003, ch. 437, § 8, HB 650, eff from and after July 1, 2003.