Synopsis As Introduced Amends the Financial Reporting Standards Board Act. Provides that if a State agency does not have an Internal Auditor, it must either use an Internal Auditor from another State Agency or contract with an independent Certified Internal Auditor or an independent registered or licensed Certified Public Accountant to perform the audit. Provides that all internal audit report materials shall be considered exempt from disclosure under the Freedom of Information Act. Provides that the Financial Reporting Standards Board shall not disclose any confidential information in its reports to the Comptroller and the Governor. Effective immediately.