While not material to overall conformance to professional auditing standards, the Office of the Inspector General can enhance its audit guidance and engagement processes and its compliance with Section 20.055, Florida Statutes, as follows:

• The Office of Inspector General should continue its efforts to ensure the annual audit plan is supported by a current overall assessment of the significant risks and exposures of Department programs and resources; annual estimates of necessary audit resources are developed and communicated to Department management; and planned audit coverage is monitored to assure the appropriate completion of planned audit activities.

• The Office of Inspector General should ensure that, in both planning and performing audits, the auditor’s consideration and understanding of internal control is appropriately documented.  Also, appropriate to current staffing levels, the Office should develop processes to better document the supervisory review of work performed.

• To maintain auditors’ professional proficiency in performing audits of the Department’s Federal and State programs and resources, the Inspector General should emphasize annual progress in meeting the continuing professional education requirements of Government Auditing Standards.

The Adjutant General’s response has been included as Exhibit A of this report.