Texas § 2102.005 INTERNAL AUDITING REQUIRED.

Texas Statutes

§ 2102.005 — INTERNAL AUDITING REQUIRED.

Texas § 2102.005

Code GVGovernment Code

This text of Texas § 2102.005 (INTERNAL AUDITING REQUIRED.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Government Code Code Ann. § 2102.005 (2026).

Text

Sec. 2102.005. INTERNAL AUDITING REQUIRED.

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 2102.005. INTERNAL AUDITING REQUIRED. (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.

Legislative 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.