§ 249-b. Internal audit responsibilities. 1. The chief judge or his or\nher designee shall determine, and periodically review his or her\ndetermination of, whether an internal audit function within the\njudiciary is required. Establishment of such function shall be based\nupon an evaluation of exposure to risk, costs and benefits of\nimplementation, and any other factors that are determined to be\nrelevant. In the event it is determined that an internal audit function\nis required, the chief judge shall establish an internal audit function\nwhich operates in accordance with generally accepted professional\nstandards for internal auditing. Any such internal audit function shall\nbe directed by an internal audit director who shall report directly to\nthe chief administrative judge. The internal audit function shall\nevaluate the judiciary's internal controls, identify internal control\nweaknesses that have not been corrected and make recommendations to\ncorrect these weaknesses.\n 2. In the event the chief judge does not establish an internal audit\nfunction pursuant to subdivision one of this section he or she shall\nnevertheless establish and maintain the program of internal control\nreview required by section two hundred forty-nine-a of this article.\n
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