2.2-1600 - Department created; appointment of State Internal Auditor; staff support. - Virginia Statutes

§ 2.2-1600. Department created; appointment of State Internal Auditor; staffsupport.

There is created a Department of the State Internal Auditor (the"Department"). The Department shall be an agency under the direction of theSecretary of Finance. The State Internal Auditor shall be selected by andreport directly to the Secretary of Finance. The State Internal Auditor shallbe either a certified public accountant or a certified internal auditor. TheState Internal Auditor, in order to provide continuity to the state'sinternal audit program, shall be a classified position subject to theprovisions of the Virginia Personnel Act (§ 2.2-2900 et seq.).

The Secretary of Finance shall assign responsibility for the Department'sadministrative support services to one or more state agencies withinresponsibility of his Secretariat.

The Department shall provide for the development and maintenance of internalaudit programs in state agencies in order to ensure that the Commonwealth'sassets are subject to appropriate internal management controls. Appropriateinternal management controls assist in safeguarding assets, ensuring accurateaccounting and reporting of financial transactions, and in providingeffective and efficient management.

(1985, c. 72, §§ 2.1-234.29, 2.1-234.30, 2.1-234.33; 2001, c. 844.)