§ 249-b. Internal audit responsibilities. 1. The chief judge or his or
her designee shall determine, and periodically review his or her
determination of, whether an internal audit function within the
judiciary is required. Establishment of such function shall be based
upon an evaluation of exposure to risk, costs and benefits of
implementation, and any other factors that are determined to be
relevant. In the event it is determined that an internal audit function
is required, the chief judge shall establish an internal audit function
which operates in accordance with generally accepted professional
standards for internal auditing. Any such internal audit function shall
be directed by an internal audit director who shall report directly to
the chief administrative judge. The internal audit function shall
evaluate the judiciary's internal controls, identify internal control
weaknesses that have not been corrected and make recommendations to
correct these weaknesses.

2. In the event the chief judge does not establish an internal audit
function pursuant to subdivision one of this section he or she shall
nevertheless establish and maintain the program of internal control
review required by section two hundred forty-nine-a of this article.