Council of Internal Auditing

The North Carolina Council of Internal Auditing was created by the 2007 session of the General Assembly. The creating act requires state agencies to establish a program of internal auditing that complies with current national standards, provided the agency has an annual operating budget of more than $10,000,000 or more than 100 full-time employees, or that receives and processes more than $10,000,000 in cash in a fiscal year.

The Council adopted a policy that state agencies with annual operating budgets of more than $10,000,000 but less than $70,000,000 or more than 100 full-time employees should utilize the Interagency Internal Audit Program within the Office of Internal Audit.

The 2020 NC Council of Internal Auditing Award of Excellence Recipients


2019-20 and 2020-21 Meeting Schedule
Upcoming Meeting Materials

See Past Meeting Materials

Audit Guides / Manuals

Annual Internal Audit Activity Reports

Please send questions or comments for the Council of Internal Auditing to

Responsibilities of 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
  • 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
  • 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

The Council of Internal Auditing consists of the following members: the State Controller as Chair, the State Budget Officer, the Secretary of Administration, the Attorney General, the Secretary of Revenue, and the State Auditor, who serves as a nonvoting member.

Link to State term contract for Internal Audit Supplemental Staffing