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 should improve its audit management and work processes as summarized below:

Finding No. 1:  Improvements to working paper documentation are needed to ensure compliance with current standards of professional practice. 

Finding No. 2:  Documentation of the risk assessment and annual audit planning processes should be enhanced.

Finding No. 3:  Policies and procedures for protecting information that is confidential and exempt from public inspection should be strengthened.

The Secretary's response to this report can be viewed in its' entirety on the Auditor General Web site.