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state seal 22.10
Internal Audit Policies


July 1, 2017

Purpose of these policies

This chapter provides guidance to agency heads, managers, internal auditors, and all other employees, at agencies required or electing to establish and operate an office of internal audits.


July 1, 2017

Authority for these policies

The authority for these policies is RCW 43.88.160(4)(a).


July 1, 2017

Applicability of these policies

This chapter is applicable to all agencies of the state of Washington, as defined in RCW 43.88.020(4), unless otherwise exempted by statute or rule.


July 1, 2017

Source of these policies

These policies are based on and incorporate information from the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing and the Government Accountability Offices Generally Accepted Government Auditing Standards.

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