§ 13406 Internal Audit Fraud Investigations

Key Takeaways

•If someone lies or gives wrong info about how a state office checks its own work, the boss must look into it.
•If the boss finds out someone really lied, they have to tell the big boss in writing.
•The big boss must fix the problem and tell the money department what they did in 90 days.

Example

A worker at a state office lies on a report about how the office keeps track of money.

The office's audit boss must check if the worker really lied. If they did, the audit boss tells the office's big boss. The big boss then has to punish the worker and tell the state's money department what happened within 90 days.

(a) The head of the internal audit staff of a state agency, as specified by the Director of Finance, or, in the event there is no internal audit function, a professional accountant, if available on the staff, designated as the internal control person by the agency head shall receive and investigate any allegation that an employee of the state agency provided false or misleading information in connection with the review of the state agency’s systems of internal control or in connection with the preparation of the biennial report on the systems of internal control, and monitoring practices. (b) If, in connection with any investigation under subdivision (a), the head of the internal audit staff or the designated internal control person determines that there is reasonable cause to believe that false or misleading information was provided, he or she shall report in writing that determination to the agency head. (c) The agency head shall review any matter referred to him or her under subdivision (b), shall take the disciplinary or corrective action as he or she deems necessary, and shall forward a copy of the report, indicating the action taken, to the Department of Finance within 90 days of the date of the report. (Amended by Stats. 2015, Ch. 25, Sec. 19. (SB 84) Effective June 24, 2015.)

Key Takeaways

•If someone lies or gives wrong info about how a state office checks its own work, the boss must look into it.
•If the boss finds out someone really lied, they have to tell the big boss in writing.
•The big boss must fix the problem and tell the money department what they did in 90 days.

Example

A worker at a state office lies on a report about how the office keeps track of money.

Key Takeaways

Example

Key Terms

References

§ 13406 Internal Audit Fraud Investigations

Key Takeaways

Example

Key Terms

References

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References