Internal Audit is a separate and freestanding section that reports directly to the Deputy Secretary for Administration and serves the entire North Carolina Department of Transportation (NCDOT). The Internal Audit Section has the responsibility of providing comprehensive internal audit coverage of all divisions within the NCDOT; and, by a written commitment to the Federal Highway Administration (FHWA), as a condition for continued FHWA funding, performs audits on all areas of FHWA appropriations within the NCDOT.

More specifically, the Internal Audit Section has the following responsibilities:

1. Provides objective and systematic reviews and audits for NCDOT management of financial, accounting, and operating procedures to determine whether policies, procedures and practices are consistent with applicable regulations and procedures of the NCDOT.
2. Conducts financial audits of accounting records and reports to determine if records accurately portray the financial condition of the NCDOT.
3. Reviews policies, procedures, practices and internal controls of the NCDOT and renders judgments in regard to efficiency, economy, and attainment of objectives, as specified by applicable laws.
4. Analyzes and appraises the effectiveness of internal controls for operations within the NCDOT.
5. Performs other internal audit functions as required and requested within the NCDOT.
6. At the request of NCDOT officials, acts on a consultant basis regarding changes or proposed changes in financial and operating procedures within the NCDOT.

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