Establishes guidelines for internal auditing programs in Texas state agencies.

The bill amends Chapter 2102 of the Government Code to establish guidelines for a program of internal auditing in Texas state agencies. The purpose is to provide independent analyses, appraisals, and recommendations about the effectiveness of risk management, control, and governance processes. The internal audit program must conform to Global Internal Audit Standards, the Code of Ethics by The Institute of Internal Auditors, and generally accepted government auditing standards.

Establishes guidelines for internal auditing programs in Texas state agencies.

The bill amends Chapter 2102 of the Government Code to establish guidelines for a program of internal auditing in Texas state agencies. The purpose is to provide independent analyses, appraisals, and recommendations about the effectiveness of risk management, control, and governance processes. The internal audit program must conform to Global Internal Audit Standards, the Code of Ethics by The Institute of Internal Auditors, and generally accepted government auditing standards.