Section 13071 Of Article 1. General From California Government Code >> Division 3. >> Title 2. >> Part 3. >> Chapter 2. >> Article 1.

. The Director of Finance shall be responsible for coordinating state agency internal audits and identifying when agencies are required to comply with federally mandated audits. The Director of Finance, in coordinating the internal auditors of state agencies, shall ensure that these auditors utilize the "Standards for the Professional Practices of Internal Auditing."