Statute · California Government Code
Cal. Gov't Code § 13886 — INTERNAL AUDITS
Cal. Gov't Code § 13886
- Type
- Statute
- Source
- California Government Code
- Jurisdiction
- California
- Date
- 2007-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Any governing body that oversees a state agency that performs or reviews internal audits shall establish an audit committee that generally meets the frameworks recommended by the American Institute of Certified Public Accountants, as set forth in the publication entitled “AICPA Audit…
Citator
Cal. Gov't Code § 13886 — INTERNAL AUDITS is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Any governing body that oversees a state agency that performs or reviews internal audits shall establish an audit committee that generally meets the frameworks recommended by the American Institute of Certified Public Accountants, as set forth in the publication entitled “AICPA Audit Committee Toolkit: Government Organizations.”
(b) For purposes of this chapter, “governing body” means a board, commission, board of trustees, council, or other similar body that oversees a state agency.