Section 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.Tex. Gov't. Code § 2102.005
Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 953,Sec. 14, eff. 9/1/2019.Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 12, eff. 9/1/1997.Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. 9/1/1993.