Rhode Island General Laws Title 35. Public Finance § 35-7.1-2. Duties

(a) The chief of internal audit shall supervise, coordinate, and/or conduct audits, civil and administrative investigations, and inspections or oversight reviews, when necessary, relating to expenditure of state or federal funds, or to any and all state programs and operations, as well as the procurement of any supplies, services, or construction, by public bodies. In the course of an audit or investigation, the office of internal audit shall review statutes and regulations of the public body and shall determine if such a public body is in compliance and shall make recommendations concerning the efficiency of operations, and the effect of such statutes or regulations on internal controls and the prevention and detection of fraud, waste and abuse. The chief of internal audit may recommend policies or procedures that may strengthen internal controls, or assist in the prevention or detection of fraud, waste, and abuse or mismanagement.

(b) The person, or persons, with legal authority for any public body may request the assistance of the office of internal audit. Any such request must include the scope of services requested and the work to be performed. In such events, the chief, with the approval of the director of management and budget, may assign personnel to conduct, supervise, or coordinate such activity as deemed necessary and appropriate to perform his/her duties in a diligent and prudent manner. The expenses for any such assistance requested by the public body shall be reimbursed by the public body to the office of internal audit. The chief may recommend policies for the conduct, supervision, or coordination of the relationship, between state and other state, local governmental agencies as well as federal governmental agencies and nongovernmental entities with respect to all matters relating to the prevention and detection of fraud, waste, abuse or mismanagement in or relating to any and all programs and activities of the state of Rhode Island.

(c) When it is determined by the office of internal audit that an audit is necessary because there is sufficient evidence to believe that there may have been fiscal impropriety, wrongdoing, or fiscal mismanagement by any agent, employee, board member, or commissioner of any public body, the office of internal audit may conduct a forensic examination of such entity. All costs associated with the forensic examination shall be paid, as deemed appropriate, either by the examined entity or by an appropriation by the general assembly. Such costs shall include, but not be limited to, the following expenses: