§ 91. Internal audit responsibilities. 1. The temporary president of
the senate and the speaker of the assembly or their designees shall
determine, and periodically review such determination of, whether an
internal audit function within their respective house is required.
Establishment of such function shall be based upon an evaluation of
costs and benefits of implementation and other factors that are
determined to be relevant. In the event it is determined that an
internal audit function is required for one or both houses, the
temporary president of the senate or the speaker of the assembly shall
establish an internal audit function within the respective house which
operates in accordance with generally accepted standards for internal
auditing. Any such internal audit function shall be directed and shall
report in a manner prescribed by the respective house. The internal
audit function shall evaluate the respective house's internal controls,
identify internal control weaknesses that have not been corrected and
make recommendations to correct these weaknesses.

2. In the event the temporary president of the senate or the speaker
of the assembly 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 ninety of this article.