Skip to main content
NC OSBM logo NC OSBM

Topical Navigation

  • Home
  • Budget
    Budget
    • Budget 101
    • Budget Manual
    • Budget Instructions
    • Budget Memos
    • Governor's Budget Recommendations
    • Certified Budget
    • NC IBIS
    • Training Resources
  • Facts & Figures
    Facts & Figures
    • Population & Demographics
    • Economy
    • Geography
    • State Data Center
    • LINC
    • State Demographer Data
  • Operational Excellence
    Operational Excellence
    • Strategic Planning
    • North Carolina Results First
    • Evaluation Fund Grants
    • Regulatory Analysis & Impact Analyses
    • NC Office of Strategic Partnerships
    • Performance Management Academy
    • Governor's Advisory Committee on Performance Management
    • Case Studies
  • Stewardship Services
    Stewardship Services
    • Directed Grants
    • Council of Internal Auditing
    • Report Fraud, Waste or Abuse
    • Grants Management
    • OPEB
    • Reports to the NC General Assembly
    • Fee Reports
    • Cost Collections Report
    • Archived Reports
  • About OSBM
    About OSBM
    • Leadership Team
    • Contact Us
    • Upcoming Events
    • Employment Opportunities
    • News
  • NC.GOV
  • AGENCIES
  • JOBS
  • SERVICES
NC OSBM »   Stewardship Services »   Council of Internal Auditing

Council of Internal Auditing

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

internalauditinfo@osbm.nc.gov

    About the Council of Internal Auditing

    Responsibilities

    • 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

    Members

    State Controller, Nels Roseland, Chair 
    State Budget Officer, Charlie Perusse 
    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, Beth Wood, [nonvoting member]
     

    Stewardship Services

    • Directed Grants
    • Council of Internal Auditing
      • Meetings & Reports
      • Central Internal Audit Office
      • Internal Audit Internships
      • Resources & Training
      • Peer Review
      • IIA Membership
      • State Internal Audit Requirements
    • Report Fraud, Waste or Abuse
    • Grants Management
    • OPEB
    • Reports to the NC General Assembly
    • Fee Reports
      • Fee Report Instructions
      • Fee Types
    • Cost Collections Report
    • Archived Reports

    Share this page:

    • Facebook
    • Twitter
    • Email

    How can we make this page better for you?

    Back to top

    Contact Information

    North Carolina Office of State
    Budget and Management

    Mailing Address: MSC 20320, Raleigh, NC 27699-0320
    Physical Address:
    116 W. Jones Street, Raleigh, NC 27603

    984-236-0600

    Website Feedback Form

    Report Fraud Hotline

    Fraudulent activities should always be reported to your local law enforcement office. The following is additional information on how specific types of fraud complaints or cases of suspected fraud can be submitted to state agencies.

    Visit the Hotline!

    Follow Us on Twitter

    Tweets by NCDemographer

    • Employee Directory
    • Accessibility
    • Terms of Use
    • Privacy Policy
    • Open Budget
    NC OSBM
    https://www.osbm.nc.gov/stewardship-services/council-internal-auditing