Terms Used In Utah Code > Title 63I > Chapter 5 > Part 2 - Internal Auditing Programs

• Agency head: means a cabinet officer, an elected official, an executive director, or a board or commission vested with responsibility to administer or make policy for a state agency. See Utah Code 63I-5-102
• Internal audit: means an independent appraisal activity established within a state agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the agency. See Utah Code 63I-5-102
• Internal audit program: means an audit function that:

  (a)	is conducted by an agency, division, bureau, or office, independent of the agency, division, bureau, or office operations;

  (b)	objectively evaluates the effectiveness of agency, division, bureau, or office governance, risk management, internal controls, and the efficiency of operations; and

  (c)

  is conducted in accordance with the current: (i)  International Standards for the Professional Practice of Internal Auditing; or (ii)  The Government Auditing Standards, issued by the Comptroller General of the United States. See Utah Code 63I-5-102 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 State agency: means : (i)  each department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the state; or (ii)  each state public education entity. See Utah Code 63I-5-102