Section 13885 Of Part 3.5. Internal Audits From California Government Code >> Division 3. >> Title 2. >> Part 3.5.
13885
. The Legislature finds and declares as follows:
(a) Recent corporate scandals and federal legislation, such as the
Sarbanes-Oxley Act of 2002 (P.L. 107-204), focus attention on the
importance of internal audit activity to public accountability and
governance.
(b) Ensuring the independence of internal auditors of state
agencies and that their findings are reported to the appropriate
levels of government is critical to safeguarding public funds and the
public trust.