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. Meetings 2019-20 and 2020-21 Meeting Schedule Upcoming Meeting Materials April 14, 2021 Meeting Notice (Meeting Link) April 14, 2021 Meeting Materials See Past Meeting Materials Audit Guides / Manuals Internal Audit Manual updated October 2017 Technical Bulletins and Best Practices Award of Excellence Program Guidelines Annual Internal Audit Activity Reports 2020 Annual Report 2019 Annual Report 2018 Annual Report 2017 Annual Report 2016 Annual Report 2015 Annual Report Please send questions or comments for the Council of Internal Auditing to internalauditinfo@osbm.nc.gov. 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 Past Meetings 2020 2019 2018 2017 2015-2016 2020 December 16, 2020 Meeting Notice (Meeting Link) December 16, 2020 Meeting Materials November 18, 2020 Meeting Notice (Meeting Link) November 18, 2020 Meeting Materials August 31st, 2020 Meeting Notice (Meeting Link) August 17th, 2020 Meeting Materials August 17th, 2020 Meeting Notice July 8th, 2020 Meeting Notice July 8th, 2020 Meeting Materials July 8th, 2020 Meeting Link (Microsoft Teams Live Event) January 8th, 2020 Meeting Notice - CANCELLED 2019 October 9th, 2019 Meeting Notice October 9th, 2019 Meeting Materials July 10th, 2019 Meeting Notice - CANCELLED April 10th, 2019 Meeting Notice - CANCELLED January 9th, 2019 Meeting Notice January 9th, 2019 Meeting Materials 2018 October 10th, 2018 Meeting Notice October 10th, 2018 Meeting Materials July 11th, 2018 Meeting Notice - CANCELLED April 11th, 2018 Meeting Materials January 10th, 2018 Meeting Notice - CANCELLED 2017 October 11th, 2017 Meeting Agenda July 12th, 2017 Meeting Notice - CANCELLED February 8th, 2017 Meeting Materials 2015-2016 October 12th, 2016 Meeting Materials July 13th, 2016 Meeting Notice - CANCELLED April 13th, 2016 Meeting Materials January 13th, 2016 Meeting Notice - CANCELLED October 14th, 2015 Meeting Materials
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. Meetings 2019-20 and 2020-21 Meeting Schedule Upcoming Meeting Materials April 14, 2021 Meeting Notice (Meeting Link) April 14, 2021 Meeting Materials See Past Meeting Materials Audit Guides / Manuals Internal Audit Manual updated October 2017 Technical Bulletins and Best Practices Award of Excellence Program Guidelines Annual Internal Audit Activity Reports 2020 Annual Report 2019 Annual Report 2018 Annual Report 2017 Annual Report 2016 Annual Report 2015 Annual Report Please send questions or comments for the Council of Internal Auditing to internalauditinfo@osbm.nc.gov. 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 Past Meetings 2020 2019 2018 2017 2015-2016 2020 December 16, 2020 Meeting Notice (Meeting Link) December 16, 2020 Meeting Materials November 18, 2020 Meeting Notice (Meeting Link) November 18, 2020 Meeting Materials August 31st, 2020 Meeting Notice (Meeting Link) August 17th, 2020 Meeting Materials August 17th, 2020 Meeting Notice July 8th, 2020 Meeting Notice July 8th, 2020 Meeting Materials July 8th, 2020 Meeting Link (Microsoft Teams Live Event) January 8th, 2020 Meeting Notice - CANCELLED 2019 October 9th, 2019 Meeting Notice October 9th, 2019 Meeting Materials July 10th, 2019 Meeting Notice - CANCELLED April 10th, 2019 Meeting Notice - CANCELLED January 9th, 2019 Meeting Notice January 9th, 2019 Meeting Materials 2018 October 10th, 2018 Meeting Notice October 10th, 2018 Meeting Materials July 11th, 2018 Meeting Notice - CANCELLED April 11th, 2018 Meeting Materials January 10th, 2018 Meeting Notice - CANCELLED 2017 October 11th, 2017 Meeting Agenda July 12th, 2017 Meeting Notice - CANCELLED February 8th, 2017 Meeting Materials 2015-2016 October 12th, 2016 Meeting Materials July 13th, 2016 Meeting Notice - CANCELLED April 13th, 2016 Meeting Materials January 13th, 2016 Meeting Notice - CANCELLED October 14th, 2015 Meeting Materials
