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Internal Audit

Internal Audit


To advance a philosophy of internal auditing that will support objectives of our corporate management and audit committees, while maintaining an independent and cooperative relationship with other corporate functions, independent public accountants and regulatory agencies through the effective use of financial, operational and information systems programs. To provide a forum for the exchange of information, through developing and publishing audit procedures and results of Committee sponsored research activities, that will assist in the operation and administration of internal audit functions, while enhancing the relationship with other AGA committees and the utility industry. To provide technical support and training for internal auditors of the utility industry and to assist in complying with the requirements of the Public Company Accounting Reform and Investor Protection Act of 2002 (i.e. Sarbanes-Oxley.)

 Committee Business

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 Committee Links

Typical Committee Member 

Members of the Committee are heads of internal audit departments and are typically vice president and Chief Internal Auditors.

Benefits of Committee Membership 

Committee members participate in a forum allowing the exchange of information, through developing and publishing of audit procedures that are specific to the energy industry.  Membership allows for networking with peers from like-kind organizations who can provide personal experience and insight into a profession that is viewed as a cornerstone of corporate governance.  Active participation fosters a broad perspective on current auditing topics.  AGA is affiliated with NASBA, the National Association of State Boards of Accountancy, and offers continuing professional education (CPE) hours for all of its meetings.

Products and Services 

 The Committee jointly sponsors with EEI an annual Accounting Leadership Conference and Internal Audit Committee meeting that helps participants stay current on audit, accounting and regulatory issues.  It also sponsors an annual internal audit training seminar.

Interaction with other AGA Committees/Outside Organizations

 This Committee works closely with the Accounting Advisory Council (Chief Accounting Officers.)  It interacts and maintains liaison with the leadership of similar committees of trade and professional associations, e.g., Institute of Internal Auditors, EEI, and INGAA


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