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Section 1236 Of Article 8. Miscellaneous From California Government Code >> Division 4. >> Title 1. >> Chapter 1. >> Article 8.
1236
. (a) All city, county, city and county, and district employees
that conduct audits or that conduct audit activities of those
respective agencies shall conduct their work under the general and
specified standards prescribed by the Institute of Internal Auditors
or the Government Auditing Standards issued by the Comptroller
General of the United States, as appropriate. The standards generally
provide as follows:
(1) That auditors should be independent of the activities they audit.
(2) That audits should be performed with proficiency and due professional care.
(3) That the scope of the audit should encompass the examination and evaluation of the adequacy and effectiveness of the organization' s system of internal control and the quality of performance in carrying out assigned responsibilities.
(4) That audit work should include planning the audit, examining and evaluating information, communicating results, and following up.
(5) That the chief auditor should properly manage the auditing department.
(b) Nothing in this section is intended to limit the rights or obligations of auditors to conduct audits and audit activities in accordance with other laws and regulations that may apply to a particular entity, as appropriate.
(1) That auditors should be independent of the activities they audit.
(2) That audits should be performed with proficiency and due professional care.
(3) That the scope of the audit should encompass the examination and evaluation of the adequacy and effectiveness of the organization' s system of internal control and the quality of performance in carrying out assigned responsibilities.
(4) That audit work should include planning the audit, examining and evaluating information, communicating results, and following up.
(5) That the chief auditor should properly manage the auditing department.
(b) Nothing in this section is intended to limit the rights or obligations of auditors to conduct audits and audit activities in accordance with other laws and regulations that may apply to a particular entity, as appropriate.
