In our opinion, the quality assurance program related to the Office of the Chief 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 the Chief 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:        Working paper documentation should be enhanced to better demonstrate compliance with professional auditing standards and with established internal audit policies and procedures.

The Chief Inspector General's written response to the audit findings and recommendations is included in the audit report which can be viewed on the Auditor General Web site.