| (a) The Board shall appoint an internal auditor. (b) The internal auditor shall report directly to the Board on all matters except for those administrative matters that require the decision of the Commissioner. (c) The Board shall receive the advice and counsel of the Commissioner regarding matters of termination, discipline, transfer, or reclassification or changes in powers, duties or responsibilities of the internal auditor. (d) The internal auditor shall develop an annual audit plan, conduct audits as specified in the audit plan and document deviations, and discuss audit reports with the Administration and Financial Planning Committee of the Board. (e) The internal auditor shall provide all audit reports directly to the Board. |
