Arkansas Code Title 10. General Assembly § 10-4-424. Audit of information systems operations

(a) Arkansas Legislative Audit may conduct audits of all or any part of the information systems or operations of any entity of the state or political subdivision of the state.

(c) The Division of Information Systems, its successor agency, or other entities of the state or political subdivisions of the state that provide internet, network, or other computer services or information to an entity of the state or a political subdivision of the state shall provide access to all data, support, or other necessary information services to Arkansas Legislative Audit in connection with their functions at no cost to Arkansas Legislative Audit.

(d) In connection with any audit by Arkansas Legislative Audit, contractual providers of information systems or other computer-related services to entities of the state or political subdivisions of the state shall cooperate and provide requested information at no cost to Arkansas Legislative Audit.

(e) All contracts by entities of the state and political subdivisions of the state with vendors for information systems or other computer services shall contain a provision permitting Arkansas Legislative Audit access and authority to audit computer applications supplied by vendors.