N.Y. Judiciary Law § 249-b: Internal audit responsibilities

§ 249-b. Internal audit responsibilities. 1. The chief judge or his or

her designee shall determine, and periodically review his or her

determination of, whether an internal audit function within the

judiciary is required. Establishment of such function shall be based

upon an evaluation of exposure to risk, costs and benefits of

implementation, and any other factors that are determined to be

relevant. In the event it is determined that an internal audit function

is required, the chief judge shall establish an internal audit function

which operates in accordance with generally accepted professional

standards for internal auditing. Any such internal audit function shall

be directed by an internal audit director who shall report directly to

the chief administrative judge. The internal audit function shall

evaluate the judiciary's internal controls, identify internal control

weaknesses that have not been corrected and make recommendations to

correct these weaknesses.

2. In the event the chief judge does not establish an internal audit

function pursuant to subdivision one of this section he or she shall

nevertheless establish and maintain the program of internal control

review required by section two hundred forty-nine-a of this article.