§ 143D-6. Standards setting responsibilities. - North Carolina Statutes

Article 2.

Internal ControlResponsibilities.

§ 143D‑6.  Standardssetting responsibilities.

The State Controller, inconsultation with the State Auditor, shall establish comprehensive standards,policies, and procedures to ensure a strong and effective system of internalcontrol within State government. These standards, policies, and proceduresshall be made readily available to all State agencies, and the State Controllershall make appropriate education efforts to inform relevant State agency staffsof the standards, policies, procedures, and internal control best practices.These efforts shall include the development of training courses, manuals, andother information sources to promulgate internal control standards, policies,procedures, and best practices throughout all State agencies. (2007‑520, s. 1.)