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. 

While not material to overall conformance to professional auditing standards, the internal audit activity can improve its audit management and work processes by updating the charter, demonstrating compliance with certain applicable standards, and improving the reporting process.

Management's response is included as Exhibit A.