(2) The internal auditor shall perform internal audits of the department, in accordance with ORS 184.360, including but not limited to the following:
(a) Audits that assess the financial integrity of the department;
(b) Audits to determine the efficiency and effectiveness of the operations of the department;
(c) Audits of contracts entered into by the department; and
(d) Any audits required by federal law that are delegated to the commission or the department to perform.
(3) The internal auditor shall submit all final audit reports to the commission. After redacting from the audit reports information that is exempted from disclosure under ORS 192.311 to 192.478, the commission shall have the reports posted on the website described in ORS 184.661.
(4) The commission or the director may request that the internal auditor conduct specific audits as the commission or director deems necessary.
(5) The internal auditor, after considering input from the commission or the director, shall make the final determination on which audits to perform.
(6) The internal auditor may also audit third party arrangements entered into by the department. [1989 c.345 §4; 1993 c.741 §13; 2017 c.750 §15]