Okla. Stat. tit. 74, § 74-228: Internal audits - Supervisory responsibility

The administrative head and the governing body of any state

agency, board, department or commission having internal audit

functions shall have direct supervisory responsibility over all

internal audits conducted by the agency, board, department or

commission. Such supervisory responsibility shall include, but not

be limited to, the duty of assuring that all internal audits are

conducted in accordance with the "Standards for the Professional

Practice of Internal Auditing" developed by the Institute of

Internal Auditors or any successor organization thereto.