Terms Used In Utah Code > Title 63I > Chapter 5 > Part 3 - Audit Committee

• 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
• Appointing authority: means :

  (a)	the governor, for state agencies other than the State Tax Commission;

  (b)	the Judicial Council, for judicial branch agencies;

  (c)	the Utah Board of Higher Education, for higher education entities;

  (d)	the State Board of Education, for entities administered by the State Board of Education; or

  (e)

  the four tax commissioners, for the State Tax Commission. See Utah Code 63I-5-102 Audit committee: means a standing committee composed of members who: (a)  are appointed by an appointing authority; (b)  (i)  do not have administrative responsibilities within the agency; and (ii)  are not an agency contractor or other service provider; and (c)  have the expertise to provide effective oversight of and advice about internal audit activities and services. See Utah Code 63I-5-102 audit director: means the person who: (a)  directs the internal audit program for the state agency; and (b)  is appointed by the audit committee or, if no audit committee has been established, by the agency head. See Utah Code 63I-5-102 Audit plan: means a prioritized list of audits to be performed by an internal audit program within a specified period of time. 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 Oversight: Committee review of the activities of a Federal agency or program. Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 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 Writing: includes :Utah Code 68-3-12.5