Louisiana § RS 36:8.2 - Internal auditing function
Full text of Louisiana Louisiana Civil Code § RS 36:8.2 — Internal auditing function, with citation guidance and answers to common questions.
§ RS 36:8.2. Internal auditing function
A. The secretary of a department that includes an agency that has an appropriation in the general appropriation bill or the ancillary appropriation bill of thirty million dollars or more shall establish an internal audit function and shall establish an office of the chief audit executive who shall be responsible for ensuring that the internal audit function adheres to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing. The chief audit executive shall maintain organizational independence in accordance with these standards and shall have direct and unrestricted access to the secretary. The chief audit executive shall annually certify to the secretary that the internal audit function conforms to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing.
B. For the purpose of this Section, "secretary" means the chief administrative officer of each department in the executive branch of state government, except "secretary" means the following in the case of the listed departments:
(1) For the Department of State Civil Service, the State Civil Service Commission through the director.
(2) For the Department of Agriculture and Forestry, the commissioner of agriculture and forestry.
(3) For the Department of Education, the state superintendent of education, except as otherwise provided in Title 17 of the Louisiana Revised Statutes of 1950 relative to the internal audit function for the Louisiana Student Financial Assistance Commission, the Board of Regents, and the postsecondary education management boards and institutions and agencies under the authority of those agencies.
(4) For the Department of Insurance, the commissioner of insurance.
(5) For the Department of Justice, the attorney general.
(6) For the Department of Public Service, the Public Service Commission.
(7) For the Department of State, the secretary of state.
(8) For the Department of the Treasury, the state treasurer.
(9) For Louisiana Works, the executive director.
(10) For the office of the governor and all of the agencies transferred or placed within the office of the governor, the commissioner of administration.
Acts 2015, No. 314, §3.
Frequently Asked Questions About Louisiana § RS 36:8.2
What does Louisiana Civil Code § RS 36:8.2 cover?
Section RS 36:8.2 ("Internal auditing function") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. 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 Louisiana § RS 36:8.2?
A common citation format is "Louisiana Civil Code § RS 36:8.2" (Louisiana). 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 Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 36:8.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana 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 Louisiana.