1 Va. Admin. Code § 42-10-20
All state agencies and institutions with internal audit functions shall adopt and prescribe to the "Standards for the Professional Practice of Internal Auditing" and "Statements on Internal Auditing Standards" promulgated by the Institute of Internal Auditors. This policy is not intended to restrict internal auditors from adopting additional standards from other authoritative bodies, such as the Comptroller General of the United States or the American Institute of Certified Public Accountants, as appropriate.
When developing agency or institutional policies and procedures to meet the standards included in this regulation, agency and institutional internal auditors will be expected to follow the guidance provided in the State Internal Auditor's Internal Audit Policies and Procedures Manual.
1 Va. Admin. Code § 42-10-20
Statutory Authority
§ 2.1-234.32 of the Code of Virginia.