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. While not material to overall conformance to professional auditing standards, the internal audit activity can improve its audit management and work processes by:

• Identifying and plan, from an Office-wide perspective, for the training needs of each employee, and track successful training accomplishments.

• Improving the timeliness of internal audit follow‑up activities to determine the implementation status of corrective actions on significant internal audit findings and recommendations.

The Departments' written responses to the audit findings and recommendations are included on the Auditor General Web site.