(1) The Chief Audit Executive shall direct the audit program in accordance with:
- (a) Title 63I, Chapter 5, Utah Internal Audit Act;
- (b) applicable Board bylaws and Board policies; and
- (c) the USBE Internal Audit Policy and Procedures Manual.
- (2) The Chief Audit Executive shall make a copy of the USBE Internal Audit Department Policy and Procedure Manual available to the general public upon request.
- (3) The Chief Audit Executive may contract with an LEA or other education entity to provide internal audit services if the contract is approved by the audit committee in accordance with Board contract policies.
KEY: educational administration
Date of Last Change: November 8, 2021
Notice of Continuation: September 9, 2021
Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-401; 53E-3-501(1)(e); 53E-3-602; 53E-3-603; 53F-2-204