(1) In accordance with Title 63I, Chapter 5, Utah Internal Audit Act, the department shall conduct various types of auditing procedures through an internal audit division. (2) The internal audit division: (a) is placed directly under the director of the department; (b) shall report directly to the director of the department; and (c) is responsible for: (i) conducting and verifying each internal audit and review within the department; and (ii) implementing audit procedures that meet or exceed generally accepted auditing standards. (3) The chair of the commission or the commission may: (a) propose internal auditing policies; or (b) recommend or make additions or modifications to the internal audit division's annual internal audit plan. (4) Subject to this section, the director of the internal audit division shall have the powers and duties described in Section 63I-5-401 or any other duty prescribed by the chair of the commission or the director of the department. (5) (a) Once an internal audit is completed, the internal audit director shall provide an internal audit report to the director, the chair of the commission, and the other commissioners. (b) Within five business days of receipt of the internal audit, the director shall prepare a written response and deliver it to the chair of the commission and the other commissioners. (c) Within 120 calendar days after the day on which the director of the department receives an internal audit under Subsection (5)(a), the director of the department shall prepare a report to the chair of the commission and other commissioners describing: (i) steps taken to implement the recommendations of the internal audit; or (ii) a detailed explanation of why recommendations have not been implemented. (d) After receiving a response or report under this Subsection (5), the chair of the commission or the commission may request that the director of the department or the director of the internal audit division provide additional information regarding the audit findings. (e) The director of the department shall make a response or report described in Subsections (5) (a) through (c) available to the following upon request: (i) the governor; (ii) the legislative auditor general; and (iii) the Legislative Management Committee.
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