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 2003 through June 2004), 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 as summarized below:

• Improvements to working paper documentation are needed to ensure compliance with the current standards of professional practice.

• Policies and procedures for protecting information that is confidential and exempt from public inspection should be strengthened.

The Executive Director's response, in its entirety, may be viewed on the Auditor General Web site.