La. Rev. Stat. § 17:3138.6
Internal auditing function of the Board of Regents
Louisiana · Louisiana Revised Statutes Title 17 — Education · Status: effective
Cite this
- Citation
- La. Rev. Stat. § 17:3138.6, Internal auditing function of the Board of Regents, Louisiana, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2701136
- Permanent ID
ys:prov:2701136@1- SHA-256
9c43fe90200238eb3094e413a6242cb951b968034ef2a7ad1be5b2e324796c18
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In addition to any other powers and duties authorized for the Board of Regents by this Chapter, the board shall establish an internal audit function and shall establish an office of the chief audit executive who shall be responsible for ensuring that the internal audit function adheres to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing. The chief audit executive shall maintain organizational independence in accordance with these standards and shall have direct and unrestricted access to the board. The chief audit executive shall annually certify to the board that the internal audit function conforms to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing.