Texas § 2306.073 INTERNAL AUDIT.

Texas Statutes

§ 2306.073 — INTERNAL AUDIT.

Texas § 2306.073

Code GVGovernment Code

This text of Texas § 2306.073 (INTERNAL AUDIT.) 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. § 2306.073 (2026).

Text

Sec. 2306.073. INTERNAL AUDIT.

(a)The director, with the approval of the board, shall appoint an internal auditor who reports directly to the board and serves at the pleasure of the board.

(b)The internal auditor shall:

(1)prepare an annual audit plan using risk assessment techniques to rank high-risk functions in the department; and

(2)submit the annual audit plan to the director and board for consideration and approval or change as necessary or advisable.

(c)The internal auditor may bring before the director or board an issue outside the annual audit plan that requires the immediate attention of the director or board.

(d)The internal auditor may not be assigned any operational or management responsibilities that impair the ability of the internal auditor to make an independent exam

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Sec. 2306.073. INTERNAL AUDIT. (a) The director, with the approval of the board, shall appoint an internal auditor who reports directly to the board and serves at the pleasure of the board.
(b) The internal auditor shall:
(1) prepare an annual audit plan using risk assessment techniques to rank high-risk functions in the department; and
(2) submit the annual audit plan to the director and board for consideration and approval or change as necessary or advisable.
(c) The internal auditor may bring before the director or board an issue outside the annual audit plan that requires the immediate attention of the director or board.
(d) The internal auditor may not be assigned any operational or management responsibilities that impair the ability of the internal auditor to make an independent examination of the department's operations.
(e) The department shall give the internal auditor unrestricted access to activities and records of the department unless restricted by other law.