The board shall: (1) Establish and maintain guidelines for an effective system of internal control to be implemented by state agencies that is in accordance with internal control standards; (2) Establish and maintain a code of conduct for use by state agencies; (3) Establish and maintain a conflict-of-interest policy for use by state agencies; (4) Evaluate and test the effectiveness of internal controls in state agencies; (5) Access all relevant records, data, and documents from state agencies to carry out the board's responsibilities; and (6) Review and assess whether internal controls are working as intended and make recommendations for improvements.
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