AI-assisted research summary: Certain department secretaries must create an internal audit function and a chief audit executive office, and the chief audit executive must keep the function independent, follow auditing standards, and certify compliance annually.
§8.2. Internal auditing function A. The secretary of a department that includes an agency that has an appropriation in the general appropriation bill or the ancillary appropriation bill of thirty million dollars or more shall establish an internal audit function and shall establish an office of the chief audit executive who shall be responsible for ensuring that the internal audit function adheres to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing. The chief audit executive shall maintain organizational independence in accordance with these standards and shall have direct and unrestricted access to the secretary. The chief audit executive shall annually certify to the secretary that the internal audit function conforms to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing. B. For the purpose of this Section, "secretary" means the chief administrative officer of each department in the executive branch of state government, except "secretary" means the following in the case of the listed departments: (1) For the Department of State Civil Service, the State Civil Service Commission through the director. (2) For the Department of Agriculture and Forestry, the commissioner of agriculture and forestry. (3) For the Department of Education, the state superintendent of education, except as otherwise provided in Title 17 of the Louisiana Revised Statutes of 1950 relative to the internal audit function for the Louisiana Student Financial Assistance Commission, the Board of Regents, and the postsecondary education management boards and institutions and agencies under the authority of those agencies. (4) For the Department of Insurance, the commissioner of insurance. (5) For the Department of Justice, the attorney general. (6) For the Department of Public Service, the Public Service Commission. (7) For the Department of State, the secretary of state. (8) For the Department of the Treasury, the state treasurer. (9) For Louisiana Works, the executive director. (10) For the office of the governor and all of the agencies transferred or placed within the office of the governor, the commissioner of administration. Acts 2015, No. 314, §3.