Section 13887 Of Part 3.5. Internal Audits From California Government Code >> Division 3. >> Title 2. >> Part 3.5.

. (a) In order to achieve independence and objectivity pursuant to Section 13886, for any state agency that does not report to a governing body, the internal auditor operations shall meet all of the following requirements:
  (1) The chief internal auditor shall be accountable to the head or deputy head of the state agency.
  (2) The chief internal auditor shall report audit findings and recommendations made under his or her jurisdiction to the head or deputy head of the state agency and to the general counsel to the state agency, if applicable.
  (3) The operations shall be organizationally outside the staff or line management function of the unit under audit.
  (b) In order to achieve independence and objectivity as required by the standards identified in Section 13886, for any state agency that is overseen by a governing body, the internal audit operations shall meet all of the following requirements:
  (1) The chief internal auditor shall be accountable to the audit committee of the governing body.
  (2) The chief internal auditor shall report audit findings and recommendations made under his or her jurisdiction to the audit committee and the general counsel to the governing body.
  (3) The operations shall be organizationally outside the staff or line management function of the unit under audit.