Summary

In our opinion, the quality assurance program related to the Office of Inspector General’s internal audit activity, as designed and implemented during the review period July 2007 through June 2008, 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 including in its working papers audit documentation in sufficient detail to more clearly demonstrate the planning of the engagement, audit procedures performed, assessment of evidence obtained, and conclusions reached.

Management's response is included as Exhibit A.