Section 25-65-23 - Roles of state or external auditors and legislative committees(1) The state or other external auditor, in connection with planning independent postaudits of the same agency, shall give appropriate consideration to internal audit reports and the resolution of findings therein.(2) Appropriate legislative committees may inquire into the reasons or justifications for failure of the university, community/junior college or agency to correct the deficiencies reported in internal audits. Laws, 2003, ch. 437, § 12, eff. 7/1/2003.