Internal Audit Oversight and Training Services
While OSIG may employ some of the same techniques as internal auditors, particularly as they apply to performance reviews, its core functions with respect to internal audit are as follows:
- Coordinate and recommend uniform standards for the Commonwealth with regard to internal audit programs.
- Assess the sufficiency of existing internal audit programs and develop and maintain future internal audit programs as necessary in terms of protecting and managing the Commonwealth's assets.
- Provide training opportunities to internal auditors.
- Provide counsel and guidance, as requested, to existing agency internal audit programs.
- Promulgate a "dual reporting" structure rather than a transfer of the internal audit program from executive branch agencies.
In summary, OSIG serves in an oversight, advisory and standard-setting capacity with regard to agency internal audit programs. As part of this function, and to bolster the independence of agency-specific internal audit programs, OSIG studies existing internal audit programs and makes recommendations to support and improve internal audit programs.