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 as summarized below:

Finding No. 1:       Documentation of the annual risk assessment and audit planning processes should be enhanced.

Finding No. 2:       The Department’s responses to reports issued by the Auditor General were not submitted within six months as required by Florida Statutes.

The Secretary's response is included at the end of this report as Appendix A.