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Internal Audit Reports and Internal Audit Working Papers

RDA Number
SW11
Effective Date
Record Series Abstract
Documents relating to internal audit reports and working papers generated by internal auditors to document investigations and/or audit reports conducted internally that are submitted to the commissioners, the Comptroller of the Treasury, and other parties. This RDA is not applicable to the Comptroller of the Treasury and its divisional offices.
Record Series Active
Yes
Cut Off at End of
Fiscal Year
Total Retention Years
10
Total Retention Months
0
Retention End Action
Destroy
Disposition Notes
Files are cut off at the end of each Fiscal Year, maintained for ten years. Records may be maintained in either paper or electronic format, as long as the electronic content has been verified for completeness, accuracy, and usability. Records in electronic format shall be maintained in Finance and Administration (F&A)/Office of Information Resources (OIR) approved software and server environment. Files are to be maintained in agency for the ten years and then destroyed by state approved method. Records in paper format may be transferred to State Records Center for storage. FORMER RDA: S2099
Agency
Allotment Code
30513
Record Location
Agency records officer shall keep documentation of specific location.
File Arrangement
alpha numeric
Date Range
current
Annual Accumulation
Agency records officer shall keep documentation of specific volume.
Current Volume
Agency records officer shall keep documentation of specific volume.
Record Value
Administrative
Fiscal
Audit Requirements
State
Information Shared Outside the State
No
Essential Record
No
Confidential
No
Confidential Legal Citation
TCA 10-7-504 (a) (22)
Does this Record Series Contain Sensitive Information?
No
Agency Retention
10 years
Records Center Retention Period
0
System Name
Records Officer shall document system name.
Hardware Description
All hardware for maintaining the records series shall be maintained in accordance with the current standards of the Office for Information Resources (OIR).
Software Description
All software for maintaining the records series shall be maintained in accordance with the current standards of the Office for Information Resources (OIR). Agency shall use File Types and Formats that are considered High Confidence by OIR.
System Location
Agency Records Officer shall document the system location.
Backup Procedures
Backup procedures system shall be maintained in accordance with the current standards of the Office for Information Resources (OIR). Backup procedures shall be reviewed and tested annually.
Disaster Recovery
Agency shall have a detailed Disaster Recovery Plan for the system in accordance with the current standards of the Office for Information Resources (OIR). Disaster Recovery plans shall be reviewed annually.
Data Migration Description
Agency shall have a detailed plan for migrating the electronic records in case of a software upgrade/change, hardware replacement, or a disaster.
Legacy Revision UUID
1802