Internal Audit

Internal audit’s purpose is to help the Department accomplish its objectives by providing management with independent and objective reviews and consultation regarding risk management, control and governance processes of financial, operational, information technology, and other relevant areas. Analysis, appraisals, and recommendations related to the reviews of program areas and processes are furnished to management and other Department members to assist them in effectively managing their areas of responsibility.

Internal audit activities are performed in accordance with International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors, Inc. and General Principles and Standards for Offices of Inspector General published by the Association of Inspectors General.

The Office of Inspector General has the responsibility to:

• Develop and implement a flexible annual audit plan;
• Maintain a professional audit staff;
• Establish and maintain a quality assurance program;
• Provide summaries and results of internal audit activities for inclusion in the Office of Inspector General Annual Report;
• Stay informed of emerging trends and successful practices in internal auditing;
• Provide consulting assistance to Department management and staff;
• Monitor the implementation of the Department’s response to reports issued by the Office of the Auditor General, Office of Program Policy Analysis and Government Accountability, and other external auditors; and
• Provide assistance and resources as needed for the Office of Chief Inspector General, Office of the Auditor General, Office of Program Policy Analysis and Government Accountability, and other external auditors.

Auditor General Quality Assurance Review – July 2022 Through June 2023

Section 11.45(2)(i), Florida Statutes, requires that the Auditor General, once every three years, review a sample of internal audit reports to determine compliance by the Office of Inspector General with the current International Standards for the Professional Practice of Internal Auditing or, if appropriate, Government Auditing Standards.

The Auditor General completed their review of the Office of Inspector General in October 2023 and reported that the quality assurance program related to the office’s internal audit activity, was adequately designed and complied with during the review period to provide reasonable assurance of conformance to applicable professional auditing standards. Also, the OIG generally complied with the provisions of Section 20.055, Florida Statutes, governing the operation of State agencies’ offices of inspectors general internal audit activities.