Internal Audit Policies and Guidance
Tennessee Code Annotated 4-3-304(9) (2017)
- Establishes that Internal Audit operates under the “Standards for the Professional Practice of Internal Auditing” published by The Institute of Internal Auditors, Inc., and that all internal audit reports shall include a statement that the audit was conducted pursuant to these standards.
- States any working papers created, obtained or compiled by an internal audit staff are confidential and are therefore not subject to an open records request. “Working papers” is defined to include but not be limited to, auditee records, intra-agency and interagency communications, draft reports, schedules, notes, memoranda and all other records relating to an audit or investigation by internal audit staff.