Okla. Stat. tit. 43A, § 43A-2-205: Internal audit program

The Department of Mental Health and Substance Abuse Services is

hereby directed to employ one or more internal auditors to establish

and perform an effective and comprehensive internal audit program.

Such program shall include, but not be limited to, reviews of

accounting procedures, internal control, financial management and

compliance with laws, regulations, policies and executive and

legislative directives for the Department's administrative offices,

institutions, community mental health centers and contractors.

Internal audit final reports shall be made available to the

Governor, the State Auditor and Inspector, the Legislative Service

Bureau, the Board of Mental Health and Substance Abuse Services and

the Commissioner of Mental Health and Substance Abuse Services.