SECTION 9A. Audit of commonwealth financial operations; procedures

The comptroller is hereby authorized and directed to work with the state auditor's office and other audit entities as appropriate to ensure the audit of commonwealth financial operations in conformity to generally accepted auditing standards and generally accepted governmental auditing standards. In the performance of the state auditor's or other audit entity's functions relative to audit, the records, resources, and full cooperation of the office of the comptroller shall be available.

The comptroller shall review, revise and publish internal control guidelines mandated by chapter six hundred and forty-seven of the acts of nineteen hundred and eighty-nine. In making such revisions he shall consult with the office of the state auditor to ensure the guidelines accurately reflect the role of the office of state auditor in the review and oversight of internal control practices.