Office of the Independent Auditor
Chris Cirrito, CIA, CGAP, CFE
Director
The mission of the Office of the Independent Auditor is to assist agency administrators by furnishing independent analyses, appraisals, and recommendations concerning the adequacy and effectiveness of the agency's system of internal control procedures, and the quality of performance in carrying out assigned responsibilities.
Contact:
Texas Board of Criminal Justice
Office of the Independent Auditor
PO Box 99
Huntsville, TX 77340
Phone: (936) 437-7100
In accordance with Texas Board of Criminal Justice (TBCJ) policy BP-14.02, the Office of the Independent Auditor (OIA) is overseen by the director of the OIA, who reports directly to the TBCJ. The TBCJ chairman has appointed an Audit and Review Committee that reviews issues relating to the OIA, including the development and recommendation for full board approval of the Annual Audit Plan and the appointment, dismissal, and evaluation of the OIA director.
What We Do
The Office of the Independent Auditor is responsible for examining and evaluating the adequacy and effectiveness of the agency's system of internal controls and the quality of agency performance in carrying out assigned responsibilities.
To accomplish this mission, the OIA shall, as appropriate, perform both financial and performance audits and attestations that use a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes so TDCJ managers may have assurance related to:
- Reliability and integrity of financial and operational information;
- Effectiveness and efficiency of operations;
- Safeguarding assets; and
- Compliance with laws, regulations, and contracts.
The Office of the Independent Auditor also provides assistance to management through the review of draft agency policies, service on agency committees, advice to agency management, and completion of special projects based on management requests.
Authorization Under State Law
The following statutes govern operations of the Texas Board of Criminal Justice Office of the Independent Auditor:
- Chapter 2102, Government Code: Internal Auditing Act
- Chapter 491.001, Government Code: TDCJ-Internal Audit
- Chapter 493.0052, Government Code: Organization, roles and responsibilities