§ 249. Definitions. As used in this article, the following terms shall
have the following meanings:

1. "Internal control". A process that integrates the activities,
plans, attitudes, policies, systems, resources and efforts of the people
of an organization working together, and that is designed to provide
reasonable assurance that the organization will achieve its objectives
and mission. The objectives of an internal control system include, but
are not limited to: the safeguarding of assets; checking the accuracy
and reliability of accounting data and financial reporting; promoting
the effectiveness and efficiency of operations; ensuring compliance with
applicable laws and regulations; and encouraging adherence to prescribed
managerial policies. Internal control review processes are used
periodically to evaluate the ongoing internal control system and to
assess and monitor the implementation of necessary corrective actions.

2. "Internal audit". An appraisal activity established by the
management of an organization for the review of operations as a means of
assuring conformance with management policies and the effectiveness of
internal control, and conducted in conformance with generally accepted
standards for internal auditing.

3. "Judiciary". The courts and court-related programs, including the
office of court administration, of the state-funded portion of the
unified court system and all components thereof as provided in
subdivision two of section two hundred forty-nine-a of this article.