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 July 2002 through June 2003, 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 enhancing written procedures to provide assurance that engagement records that are exempt from public inspection will remain confidential and ensuring that all internal audit reports include a statement indicating the professional standards under which the engagement was conducted. 

The Agency's response is included in its' entirety on the Auditor General Web site.