California Code, Public Utilities Code - PUC § 307.6

(a) The commission shall appoint a chief internal auditor, who shall hold office at the pleasure of the commission.

(b) The chief internal auditor shall be responsible for the oversight of the internal audit unit and shall plan, initiate, and perform audits of key financial, management, operational, and information technology functions within the commission to improve accountability and transparency to executive and state management.

(c) The chief internal auditor shall report his or her findings and recommendations directly to an audit subcommittee of the commission.

(d) The chief internal auditor shall comply with Part 3.5 (commencing with Section 13885) of Division 3 of Title 2 of the Government Code.