Terms Used In Utah Code > Title 63I > Chapter 5 > Part 4 - Duties of Director

• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Audit committee: means a standing committee composed of members who:
       (5)(a) are appointed by an appointing authority;
       (5)(b)

            (5)(b)(i) do not have administrative responsibilities within the agency; and

            (5)(b)(ii) are not an agency contractor or other service provider; and
       (5)(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:
       (3)(a) directs the internal audit program for the state agency; and
       (3)(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
• Contract: A legal written agreement that becomes binding when signed.
• 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
• 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 :
            (11)(a)(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
            (11)(a)(ii) each state public education entity. See Utah Code 63I-5-102