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INTERNAL AUDIT PURPOSE
The purpose of the Internal Auditing function is to provide the AOC Director and AOC management with reasonable assurance that the state courts are in compliance with financial, administrative and procedural policies. Internal auditing practices are conducted in accordance with the New Mexico Rules Annotated, New Mexico Statutes Annotated, Data Standards, Odyssey Standard Operating Procedures, New Mexico Judicial Branch Personnel Rules, Administrative Office of the Courts policies, procedures and directives, local court rules and policies, Generally Accepted Auditing Standards (GAAS), and the Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors.
The Internal Auditing function also serves to promote accountability, public trust, and confidence in the state’s courts.