South Dakota § 58-43-16.26 - Internal audit function to be organizationally independent.
Full text of South Dakota South Dakota Codified Laws § 58-43-16.26 — Internal audit function to be organizationally independent., with citation guidance and answers to common questions.
§ 58-43-16.26. Internal audit function to be organizationally independent.
In order to ensure that an internal auditor remains objective, the internal audit function shall be organizationally independent. The internal audit function may not defer ultimate judgment on audit matters to others and shall appoint an individual to head the internal audit function who has direct and unrestricted access to the board of directors. Organizational independence does not preclude dual-reporting relationships.
Source: SL 2018, ch 283, § 4.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 58-43-16.26
What does South Dakota Codified Laws § 58-43-16.26 cover?
Section 58-43-16.26 ("Internal audit function to be organizationally independent.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. 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 South Dakota § 58-43-16.26?
A common citation format is "South Dakota Codified Laws § 58-43-16.26" (South Dakota). 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 South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 58-43-16.26 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota 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 South Dakota.