2006 New York Code - Definitions.

 
    § 249. Definitions. As used in this article, the following terms shall
  have the following meanings:
    1.  "Internal  control".  A  process  that  integrates the activities,
  plans, attitudes, policies, systems, resources and efforts of the people
  of an organization working together, and that  is  designed  to  provide
  reasonable  assurance  that the organization will achieve its objectives
  and mission. The objectives of an internal control system  include,  but
  are  not  limited  to: the safeguarding of assets; checking the accuracy
  and reliability of accounting data and  financial  reporting;  promoting
  the effectiveness and efficiency of operations; ensuring compliance with
  applicable laws and regulations; and encouraging adherence to prescribed
  managerial   policies.   Internal  control  review  processes  are  used
  periodically to evaluate the ongoing  internal  control  system  and  to
  assess and monitor the implementation of necessary corrective actions.
    2.   "Internal  audit".  An  appraisal  activity  established  by  the
  management of an organization for the review of operations as a means of
  assuring conformance with management policies and the  effectiveness  of
  internal  control,  and conducted in conformance with generally accepted
  standards for internal auditing.
    3. "Judiciary". The courts and court-related programs,  including  the
  office  of  court  administration,  of  the  state-funded portion of the
  unified  court  system  and  all  components  thereof  as  provided   in
  subdivision two of section two hundred forty-nine-a of this article.