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Independent Auditor Responsibilities

The Constitution of the State of Florida provides for the Legislature to appoint an auditor who shall audit the public records and perform related duties as prescribed by law or concurrent resolution. Section 11.42, Florida Statutes, designates the constitutional auditor as the Auditor General and Sections 11.42 through 11.47, Florida Statutes, set forth her general authority and duties. As the State’s independent auditor, the Auditor General provides unbiased, timely, and relevant information that the Legislature, Florida’s citizens, public entity management, and other stakeholders can use to promote government accountability and stewardship and improve government operations. Independently, and in accordance with applicable professional standards, the Auditor General:

STATE GOVERNMENT AUDITS DIVISION
EDUCATIONAL ENTITIES AND LOCAL GOVERNMENT AUDITS DIVISION


These divisions are responsible for conducting financial, compliance, performance, and operational audits and other engagements. The State government audits division is responsible for the audits of the various State agencies, including the Statewide financial and Federal awards audits. The educational entities and local government audits division’s responsibilities include audits of district school boards, State universities and colleges, and local governmental units.

Audits are made to determine whether financial resources are properly accounted for; whether public officials comply with applicable laws, rules, regulations, and other legal requirements; whether proper and effective internal controls are in place over entity operations; and whether assets are properly safeguarded. Audits are conducted based on statutory requirements and risk assessments of entity operations and programs.

Auditor General policy requires that auditors assigned to these divisions meet the educational requirements established by the Florida State Board of Accountancy for licensure as a certified public accountant in Florida. Entry level staff are career oriented with a focus on achieving certified public accountant licensure. All management staff within these divisions are certified public accountants.

INFORMATION TECHNOLOGY AUDITS
AND INFORMATION TECHNOLOGY AUDIT SUPPORT DIVISION


The Auditor General has an accomplished information technology audit and data processing division that is responsible for auditing IT systems and data centers, providing audit assistance and support to other Auditor General divisions, and providing data processing support. Responsibilities include audits and assistance for the audits of the various State agencies (including the Statewide financial and Federal awards audits), district school boards, State universities and colleges, and local governmental units.

Staff are trained in the technical areas of information systems, such as programming and systems design and in information technology audit procedures and techniques. Staff utilize state-of-the-art computer hardware and software including, database, data communications, and multiple high level programming languages.

This division employs individuals with degrees in accounting, finance, management, statistics, management information systems, computer sciences, or information studies.