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:

Finding No. 1:        Procedures for protecting information that is confidential and exempt from public inspection should be established.

Finding No. 2:        Improvements to working paper documentation can be made to further enhance compliance with current standards of professional practice.

Finding No. 3:        Inspector General reports describing corrective actions taken in response to Auditor General report findings should be submitted within the timeframes established by law.

The Secretary's written response to the audit findings and recommendations included in audit report No. 2005-046 can be viewed as a part of the complete report filed on the Auditor General Web site.