2011 Utah Code
Title 63I Oversight
Chapter 5 Utah Internal Audit Act
Section 302 Agency head -- Powers and duties.

63I-5-302. Agency head -- Powers and duties.
(1) For each agency that establishes an internal audit program, the agency head shall:
(a) prepare and adopt, or if an audit committee has been established, propose to the audit committee, a formal policy that defines:
(i) the purpose of the agency's internal audit program;
(ii) the authority and responsibility of the agency's internal auditors; and
(b) ensure that the policy:
(i) places no limitations on the scope of the internal audit department's work; and
(ii) declares that auditors are to have no authority or responsibility for the activities they audit.
(2) The agency head shall appoint or employ an agency internal audit director with the consent of the audit committee, if an audit committee has been established.
(3) The agency head shall ensure that:
(a) the audit director is allowed to employ a sufficient number of professional and support staff to implement an effective program of internal auditing;
(b) compensation, training, job tenure, and advancement of internal auditing staff is based upon job performance;
(c) the audit director and staff collectively possess the knowledge, skills, and experience essential to the practices of the profession and are proficient in applying internal auditing standards, procedures, and techniques;
(d) the internal audit organization has employees who are qualified in disciplines such as accounting, business management, public administration, human resource management, economics, finance, statistics, electronic data processing, engineering, and law as needed to meet the audit responsibilities;
(e) internal audit staff are free of operational and management responsibilities that would impair their ability to make independent audits of any aspects of the agency's operations;
(f) the audit director and the internal audit staff have access to all personnel and any records, data, and other information of the state agency that they consider necessary to carry out their assigned duties; and
(g) the agency internal audit director reports to the agency head and to the audit committee, if one has been established, and has freedom of access to the agency head to ensure that the director is responsive to the agency head's specific requests, directions, and needs.
(4) The agency internal audit director may, within budgetary constraints, contract with consultants to assist with audits.
(5) The agency head shall either:
(a) approve the annual internal audit plan and budget prepared by the agency internal audit director; or
(b) if an audit committee has been established, review the plan and budget and submit them to the audit committee for approval.