Terms Used In Utah Code > Title 63I > Chapter 5 > Part 2 - Internal Auditing Programs

• 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
• 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:
       (9)(a) is conducted by an agency, division, bureau, or office, independent of the agency, division, bureau, or office operations;
       (9)(b) objectively evaluates the effectiveness of agency, division, bureau, or office governance, risk management, internal controls, and the efficiency of operations; and
       (9)(c) is conducted in accordance with the current:

            (9)(c)(i) International Standards for the Professional Practice of Internal Auditing; or

            (9)(c)(ii) The Government Auditing Standards, issued by the Comptroller General of the United States. 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