California Code, Education Code - EDC § 35400.5

(b)(1) The inspector general shall conform to the Principles and Standards for Offices of Inspector General, published by the Association of Inspectors General.

(2) Audits performed by the inspector general shall be conducted in accordance with generally accepted auditing standards, including either the Generally Accepted Government Auditing Standards issued by the Comptroller General of the United States, or the International Standards for the Professional Practice of Internal Auditing issued by The Institute of Internal Auditors.