California Government Code

§ 1236

GOV § 1236 Effective Jan 1, 2007Div. 4 · Title 1 · Ch. 1 · Art. 8

Statute text

(a)All city, county, city and county, and district employees that conduct audits or that conduct audit activities of those respective agencies shall conduct their work under the general and specified standards prescribed by the Institute of Internal Auditors or the Government Auditing Standards issued by the Comptroller General of the United States, as appropriate. The standards generally provide as follows:

(1)That auditors should be independent of the activities they audit.

(2)That audits should be performed with proficiency and due professional care.

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Legislative history

Amended by Stats. 2006, Ch. 452, Sec. 1. Effective January 1, 2007.