Oregon Statutes 184.360 – Internal audits in state government; policy; reports; rules
(1) As used in this section:
Terms Used In Oregon Statutes 184.360
- executive department: means all statewide elected officers other than judges, and all boards, commissions, departments, divisions and other entities, without regard to the designation given to those entities, that are within the executive branch of government as described in Article III, section 1, of the Oregon Constitution, and that are not:
(a) In the judicial department or the legislative department;
(b) Local governments; or
(c) Special government bodies. See Oregon Statutes 174.112
- Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
- state government: means the executive department, the judicial department and the legislative department. See Oregon Statutes 174.111
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(a) ‘Executive department’ has the meaning given that term in ORS § 174.112.
(b) ‘State government’ has the meaning given that term in ORS § 174.111.
(2) It is the policy of this state that internal audit activities within state government be coordinated to promote effectiveness.
(3) The Oregon Department of Administrative Services shall adopt rules setting standards and policies for internal audit functions within state government. The rules shall include, but are not limited to:
(a) Standards for internal audits that are consistent with and incorporate commonly recognized industry standards and practices; and
(b) Policies and procedures that ensure the integrity of the internal audit process.
(4) Each agency of the executive department required to have an internal audit function shall produce a risk assessment of the entire agency that conforms to audit standards established by nationally recognized entities such as the United States Government Accountability Office or the Institute of Internal Auditors. The agency shall use its risk assessment as the basis for the selection and performance of at least one internal audit per calendar year.
(5) Each agency of the executive department required to have an internal audit function shall audit a component of its governance and risk management processes at least once every five years and file a report with the Oregon Department of Administrative Services.
(6) Not later than December 31 of each calendar year, the Oregon Department of Administrative Services shall prepare a report describing internal audit activities that have occurred in state government during the calendar year in which the report is prepared. The department shall submit the report to the Joint Legislative Audit Committee. In the absence of the Joint Legislative Audit Committee, the department shall submit the report to the Joint Committee on Ways and Means, the Joint Interim Committee on Ways and Means, the Emergency Board or another committee of the Legislative Assembly designated by the President of the Senate and the Speaker of the House of Representatives to receive the report. [2005 c.373 § 1; 2009 c.578 § 1; 2012 c.107 § 6]