N.H. Rev. Stat. § 21-I:7

There is hereby established within the office of the commissioner of administrative services an internal audit unit under the supervision of an unclassified internal auditor. The internal audit unit shall: I. Assist the commissioner by supplying analytical reports of examinations conducted of the department's various divisions, bureaus, units, programs and functions. Examinations will be conducted and reports prepared in accordance with standards of governmental auditing and program evaluation specified by authoritative national standard setting bodies. Reports shall contain analyses, appraisals, comments and recommendations relating to the accuracy and competence of accounting, financial, and management procedures in use. Organizational and operational practices may also be reviewed by the state budget officer. II. The internal audit unit shall not assume any managerial, supervisory or operational function, nor shall it direct action initiated as a result of its recommendations.