Texas Department of Protective and Regulatory Services
Effectiveness of Internal Audit at the Texas Department of Protective and Regulatory Services
Report Number 97-357
June 1997
Overall Conclusion
The Internal Audit Division (Division) of the Texas Department of Protective and Regulatory Services (Department) was in compliance with the five effectiveness criteria developed from the Texas Internal Auditing Act that could be evaluated at the time of our audit. Because of the newness of the Division, three criteria could not be evaluated. The Division was actively moving toward compliance with the Texas Internal Auditing Act.
The Division was established in December 1995 with an authorized staff of seven. Previously, audit responsibilities were contracted to the Texas Department of Human Services' Internal Audit Department. All positions in the new Division were filled as of May 20, 1996. The new Division is making progress in establishing a sound internal audit function. An agency risk assessment was developed and used to develop an audit plan. The Division Director meets the criteria for the position and has written policies and procedures to administer the Division. Additionally, the Division is staffed by qualified personnel.
Subsequent to our audit, the Division Director's position became vacant on January 1, 1997. An acting Director administered the function through April 30, 1997. A new Director has been named effective May 1, 1997. This condition may have impacted the progress being made by the Division in establishing an effective operation.
Contact the SAO about this report.
Download the PDF version of this report. (.pdf)
HTML Equivalent (utilizing Adobe's PDF Conversion by Simple Form).