The North Carolina Council of Internal Auditing was created by the General Assembly in 2007. OSBM staffs and supports the Council of Internal Auditing in its implementation of the NC Internal Auditing Act (Article 79, Chapter 143 of the NC General Statutes).

Contact the Council of Internal Auditing

About the Council of Internal Auditing


  • Promulgate guidelines for the uniformity and quality of state agency internal audit activities
  • Recommend the number of internal audit employees required by each state agency
  • Develop internal audit guides, technical manuals, and suggested best internal audit practices
  • Establish required minimum key performance indicators and criteria that comply with the Professional Practice of Internal Auditing issued by the Institute for Internal Auditors (IIA Standards).
  • Administer an independent peer review system for each state agency internal audit activity; specify the frequency of such reviews; and assist with selection of independent peer reviewers from other state agencies
  • Provide central training sessions, professional development opportunities, and recognition programs for internal auditors
  • Administer a program for sharing internal auditors among state agencies needing temporary assistance and assembly of interagency teams of internal auditors to conduct internal audits beyond the capacity of a single agency
  • Maintain a central database of all internal audit plans; topics for review proposed by internal audit plans; internal audit reports issued and individual findings and recommendations from these reports
  • Require reports in writing from any state agency relative to any internal audit matter
  • If deemed necessary by a majority vote of council: conduct hearings relative to any attempts to interfere with, compromise, or intimidate an internal auditor; inquire as to the effectiveness of any internal audit unit; or authorize the Chair to issue subpoenas for the appearance of any person or internal audit working papers, report drafts, and any other pertinent document or record regardless of physical form needed for the hearing
  • Gather and assess the extent to which state agencies have met the minimum key performance indicators and conformance with the IIA Standards. The Council shall report its findings to the Joint Legislative Commission on Governmental Operations on or before December 31 of each year.
  • Issue an annual report including, but not limited to, service efforts and accomplishments of State agency internal auditors 
  • Propose legislation for consideration by the Governor and General Assembly


State Controller, Nels Roseland, Chair 
State Budget Officer, Kristin Walker
Secretary of Administration, Pamela Cashwell
Attorney General, Josh Stein
Secretary of Revenue, Ronald Penny
Bradley Newkirk [President Pro Tempore of the Senate appointment]
Nick Stone [Speaker of the House of Representatives appointment]
State Auditor, Jessica Holmes, [nonvoting member]