Iowa § 217.31A - 217.31A Internal audits and examinations.
Full text of Iowa Iowa Code § 217.31A — 217.31A Internal audits and examinations., with citation guidance and answers to common questions.
§ 217.31A. 217.31A Internal audits and examinations.
1. An internal audit or examination conducted by or on behalf of the department shall be conducted in accordance with the most recent global internal audit standards published by the institute of internal auditors. 2. Information created or received by the department in the course of an internal audit or examination conducted by or on behalf of the department, including any allegations of misconduct or noncompliance, and all internal audit or examination workpapers, shall be treated as confidential. 3. Subsection 2 shall not be construed to limit the auditor of state’s access to information the auditor of state is authorized to access under section 11.41. Any information treated as confidential under subsection 2 and shared by the department with the auditor of state shall not be disclosed by the auditor of state unless any of the following conditions apply: a. The director authorizes such disclosure in writing. b. The information is contained in the department’s final report for the internal audit or examination. 2025 Acts, ch 135, §46 NEW section Thu Dec 11 18:59:23 2025 Iowa Code 2026, Section 217.31A (1, 1)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 217.31A
What does Iowa Code § 217.31A cover?
Section 217.31A ("217.31A Internal audits and examinations.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 217.31A?
A common citation format is "Iowa Code § 217.31A" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 217.31A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.