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Office of Internal Audit

OSBM serves as staff and support to the Council of Internal Auditing in its implementation of the NC Internal Audit Act (Article 79, Chapter 143 of the NC General Statutes). The 2007 session of the General Assembly created this act, the passage of which was recommended by a study directed by the Government Performance Audit Committee.

The act requires a state agency that (1) has an annual operating budget that exceeds ($10,000,000), (2) has more than 100 full-time equivalent employees, or (3) receives and processes more than $10,000,000 in cash in a fiscal year, shall establish a program of internal auditing, and that internal audits comply with current Standards for the Professional Practice of Internal Auditing issued by the Institute for Internal Auditors. The act establishes qualifications of Internal Auditors, directs that agencies appoint a Director of Internal Auditing, and establishes the Council of Internal Auditing.

To support the Council, OSBM has established an Office of Internal Audit to assist in the carrying out its responsibilities. The Office of Internal Audit structure is shown below.

OIA Organizational Structure

Professional Development Opportunities
If you have ideas or particular interests, please forward them to the Office of Internal Audit.

Interagency Internal Audit Program
The Interagency Internal Audit Program provides technical expertise to internal audit functions and assists state agencies with internal audit activities whose budgets are between $10 and $70 million. The Program helps agencies develop and implement audit plans to add value and improve a state agencyís operations.

Award of Excellence Program
The Council of Internal Auditing has established the North Carolina Internal Audit Award of Excellence. The purpose of this award is to acknowledge and express appreciation for outstanding accomplishments made by an individual internal auditor or an internal audit function within North Carolina State government. The accomplishments need not fall entirely within the scope of normal auditing duties, but shall be in the nature of a major contribution reflecting credit on the person and internal auditing service provided to the State of North Carolina. Complete guidelines and procedures can be found in the Award of Excellence Program Guidelines. The nomination form is also available separately as a MS Word document. Contact the Office of Internal Audit with questions on the Award of Excellence Program.

IIA Government Group Membership Rate The OSBM Office of Internal Audit has worked with the IIA to establish a group rate discount for North Carolina public service internal auditors. This applies to internal auditors in North Carolina state, local, and educational organizations. We are currently in the 101-149 tier price range at $70 per membership. As more auditors join the group, the membership rate will drop. Current members will receive the reduced member rate during the renewal period in October of each year. To learn more about the group discount or to join IIA through the OSBM group rate, email

Other Resources

To contact the Council or staff, email