In conformity with Mississippi Code Annotated §§ 7-7-3(6)(d) and 25-9-120(3)(1972, as amended), each state agency shall, through its governing board or executive head, maintain a continuous internal audit covering the activities of such agency affecting its revenues and expenditures for personal and professional services contracts. Each agency shall further maintain an internal system of pre-auditing claims, demands, and accounts against the agency to adequately ensure that only valid claims, demands, and accounts will be paid.
27 Miss. Code. R. 1-2-104