2016 Utah Code
Title 53A - State System of Public Education
Chapter 30 - Internal Audits
Section 102 - Definitions.

Effective 5/13/2014
53A-30-102. Definitions.
As used in this part:

• (1) "Audit committee" means a standing committee:
  • (a) appointed by the local school board or charter school governing board with the following number of members as applicable to the local school board or charter school governing board:
    • (i) for a board of a local education agency that consists of seven or more members, three members of that board; or
    • (ii) for a board of a local education agency that consists of six or fewer members, two members of that board; and
  • (b) composed of people who are not administrators or employees of the local education agency.

• (2) "Audit director" means the person who directs the internal audit program.

• (3) "Audit plan" means a prioritized list of audits to be performed by an internal audit program within a specified period of time.

• (4) "Internal audit" means an independent appraisal activity established within a local education agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the local education agency.

• (5) "Internal audit program" means an audit function that:
  • (a) is conducted by a local school board or charter school governing board independent of the local education agency offices or other operations;
  • (b) objectively evaluates the effectiveness of the local education agency governance, risk management, internal controls, and the efficiency of operations; and
  • (c) is conducted in accordance with the current:
    • (i) International Standards for the Professional Practice of Internal Auditing; or
    • (ii) The Government Auditing Standards, issued by the Comptroller General of the United States.

• (6) "Local education agency" means a school district or charter school.

Enacted by Chapter 433, 2014 General Session