Summary

In our opinion, the quality assurance program related to the Office of Inspector General and the internal audit activity, as designed and implemented during the review period, provided reasonable assurance of conformance to applicable professional auditing standards.  Also, the Office of Inspector General generally complied with those provisions of Section 20.055, Florida Statutes, governing the operation of State agencies’ offices of inspectors general and internal audit activities.  Our review did disclose several matters requiring corrective actions.  These matters are described below: 

• The risk assessment methodology used could result in some higher-risk auditable activities not being considered as potential audit topics during preparation of the long-term and annual audit plans.

• The Office of the Inspector General did not always follow its established internal audit quality control procedures.  Absent adherence to the internal audit activity’s established policies and procedures, there is reduced assurance that internal audit work will conform to applicable professional auditing standards.

The Inspector General’s written response to the findings and recommendations is shown in its’ entirety on the Auditor General Web site.