Section 249-B. Internal audit responsibilities

1. The chief judge or his or
  her  designee  shall  determine,  and  periodically  review  his  or her
  determination  of,  whether  an  internal  audit  function  within   the
  judiciary  is  required.  Establishment  of such function shall be based
  upon  an  evaluation  of  exposure  to  risk,  costs  and  benefits   of
  implementation,  and  any  other  factors  that  are  determined  to  be
  relevant. In the event it is determined that an internal audit  function
  is  required, the chief judge shall establish an internal audit function
  which  operates  in  accordance  with  generally  accepted  professional
  standards  for internal auditing. Any such internal audit function shall
  be directed by an internal audit director who shall report  directly  to
  the  chief  administrative  judge.  The  internal  audit  function shall
  evaluate the judiciary's internal controls,  identify  internal  control
  weaknesses  that  have  not  been  corrected and make recommendations to
  correct these weaknesses.
    2. In the event the chief judge 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 two hundred forty-nine-a of this article.