For the purpose of enabling the Commissioners of the Land Office to keep a correct and accurate system of accounts at all times, the Secretary of the Land Office shall employ an internal auditor. The internal auditor shall be a competent, qualified and experienced accountant, and have had special training and experience in either county or state auditing, or be thoroughly familiar with the system of accounting established in state departments.
Okla. Stat. tit. 64, § 1031