1. “AOC” means the Administrative Office of the Courts.

2. “Division of Audit Services” means the Division within the Office of Audits responsible for audits of Circuit Court Clerks, Master Commissioners, Domestic Relations Commissioners, and operating costs for Court Facilities.

3. “Division of Internal Audit” or “IA” means the Division within the Office of Audits responsible for evaluating the AOC's internal controls, including its governance, operations, information technology security, and accounting processes.

4. “External audit” means an audit of the AOC's financial information performed by an independent auditor or auditing firm under contract with the AOC.

5. “External auditor” means an auditor or auditing firm under contract with the AOC to audit the AOC's financial information.

6. “Internal audit” means an independent, objective assurance and consulting activity designed to add value and improve the AOC's operations.

7. “Office of Audits” means the AOC Office of Audits, comprised of the Division of Audit Services and the Division of Internal Audit, and directed by the AOC Director of Audits.

8. “Special investigation” means any matter that the Division of Internal Audit reviews that is not included in the annual audit plan, including matters brought to the attention of the Office of Audits through the fraud, waste, and abuse tip line.

9. “Specialized services” means consulting services engaged or obtained by the Division of Internal Audit to assist it with one or more of its duties as described in Section 3(C) of these rules.