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 2005 through June 2006, 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 by following established procedures to ensure that Inspector General reports describing Department corrective actions taken in response to Auditor General and Office of Program Policy Analysis and Government Accountability reports are properly submitted as required by law.

The Secretary of the Department concurred with our finding and recommendation. The letter is included in its entirety at the end of this report as Appendix A.