2010 Utah Code
Title 63I - Oversight
Chapter 05 - Utah Internal Audit Act
63I-5-301 - Audit committee -- Powers and duties.

63I-5-301. Audit committee -- Powers and duties.
(1) Each appointing authority may establish an audit committee to monitor the activities of the agency internal audit organization.
(2) The appointing authority shall ensure that audit committee members have the expertise to provide effective oversight of and advice about internal audit activities and services.
(3) If an audit committee has been established, the audit committee shall:
(a) consent to the appointment or removal of the agency internal audit director as proposed by the agency head;
(b) consent to the internal auditing policies proposed by the agency head;
(c) review and approve the annual internal audit plan and budget;
(d) review internal and external audit reports, follow-up reports, and quality assurance reviews of the internal audit office; and
(e) periodically meet with the agency internal audit director to discuss pertinent matters, including whether there are any restrictions on the scope of audits.

Renumbered and Amended by Chapter 382, 2008 General Session