Terms Used In Utah Code 63I-5-302

• 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 :
       (4)(a) the governor, for state agencies other than the State Tax Commission;
       (4)(b) the Judicial Council, for judicial branch agencies;
       (4)(c) the Utah Board of Higher Education, for higher education entities;
       (4)(d) the State Board of Education, for entities administered by the State Board of Education; or
       (4)(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:
       (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
• 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