(1) The commission shall appoint the following persons who are qualified, knowledgeable, and experienced in matters relating to their respective positions, exempt under Title 67, Chapter 19, Utah State Personnel Management Act, to serve at the pleasure of, and who are directly accountable to, the commission:

1. (a) in consultation with the governor and with the advice and consent of the Senate, an executive director;
2. (b) an administrative secretary;
3. (c) an internal audit unit; and
4. (d) an appeals staff.

(4)

1. (a) The executive director may with the approval of the commission employ additional staff necessary to perform the duties and responsibilities of the commission. These employees are subject to Title 67, Chapter 19, Utah State Personnel Management Act.

2. (b)

   1. (i) The executive director may under Subsection (4)(a) employ criminal tax investigators to help the commission carry out its duties and responsibilities regarding criminal provisions of the state tax laws. The executive director may not employ more than eight criminal tax investigators at one time.
   2. (ii) The executive director may designate investigators hired under this Subsection (4)(b) as special function officers, as defined in Section 53-13-105, to enforce the criminal provisions of the state tax laws.
   3. (iii) Notwithstanding Section 49-15-201, any special function officer designated under this Subsection (4)(b) may not become or be designated as a member of the Public Safety Retirement Systems.

(5) The internal audit unit shall provide the following:

1. (a) an examination to determine the honesty and integrity of fiscal affairs, the accuracy and reliability of financial statements and reports, and the adequacy and effectiveness of financial controls to properly record and safeguard the acquisition, custody, and use of public funds;
2. (b) an examination to determine whether commission administrators have faithfully adhered to commission policies and legislative intent;
3. (c) an examination to determine whether the operations of the divisions and other units of the commission have been conducted in an efficient and effective manner;
4. (d) an examination to determine whether the programs administered by the divisions and other units of the commission have been effective in accomplishing intended objectives; and
5. (e) an examination to determine whether management control and information systems are adequate and effective in assuring that commission programs are administered faithfully, efficiently, and effectively.