HB2052

Pennsylvania HB2052 establishes guidelines for internal auditing in Commonwealth agencies.

Pennsylvania HB2052 amends the Administrative Code of 1929 to establish guidelines for internal auditing in Commonwealth agencies. It mandates that each agency conduct a program of internal auditing, including an annual audit plan, periodic audits, and risk assessments. The bill outlines the duties of internal auditors, including reporting directly to the agency's administrator, developing audit plans, and conducting audits. It also requires agencies to post their audit plans and annual reports on their public websites.