SDCL § 1-56-6: Duties of board.

The board shall:

(1) Establish and maintain guidelines for an effective system of internal control to be implemented by state agencies that is in accordance with internal control standards;

(2) Establish and maintain a code of conduct for use by state agencies;

(3) Establish and maintain a conflict-of-interest policy for use by state agencies;

(4) Evaluate and test the effectiveness of internal controls in state agencies;

(5) Access all relevant records, data, and documents from state agencies to carry out the board's responsibilities; and

(6) Review and assess whether internal controls are working as intended and make recommendations for improvements.