Department of Administrative Services
Chapter 125
Division 700
INTERNAL AUDITING
125-700-0010
Purpose
The Oregon Department of Administrative Services is responsible for adopting rules setting standards and policies for internal audit functions within state government under authority provided in ORS 184.360(3). The rules include, but are not limited to:
(1) Standards for internal audits that are consistent with and incorporate commonly recognized industry standards and practices; and
(2) Policies and procedures that ensure the integrity of the internal audit process.
Statutory/Other Authority: ORS 184.360
Statutes/Other Implemented: ORS 184.360(3)
History:
DAS 2-2014, f. 4-30-14, cert. ef. 5-1-14
DAS 1-2006, f. & cert. ef. 1-30-06