Office of Inspector General
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 August 2015 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 complied with the provisions of Section 20.055, Florida Statutes, governing the operation of State agencies' offices of inspectors general internal audit activities. Full compliance provides an assurance that the OIG is operating in a consistent, predictable and repeatable manner.
The Office of Inspector General was awarded their second reaccreditation by the Commission for Florida Law Enforcement Accreditation (CFA) on February 24, 2016. The CFA is an independent reviewing authority created in 1993 to establish a voluntary accreditation program. The CFA establishes standards, manages accreditation programs, and grants accreditation to Offices of Inspectors General that adhere to the established standards.
On December 8, 2015, the CFA's assessment team reviewed evidence of all aspects of the OIG Investigation Section's performance including policies and procedures, management, investigative plans and case files to determine compliance with 40 recognized standards of excellence. They determined that the OIG is compliant with the CFA standards and recommended reaccreditation. Full compliance provides an assurance that the OIG is operating in a consistent, predictable and repeatable manner.
Office of Inspector General Quality Assurance Program
The Quality Assurance and Operations Support Section performs periodic assessments to ensure the engagement process is performed in compliance with Government Auditing Standards and the International Professional Practice Framework, published by the Institute of Internal Auditors. Quality assurance activities consist of reviews of draft reports and reviews of completed engagements.
Reviews of draft reports are conducted to ensure links are working properly, the appropriate work paper is linked to the draft report and the work papers support statements made by the auditor in the draft report. Reviews are also conducted on completed engagements to ensure compliance in all phases with specified professional standards and OIG procedures. In addition, reviews are conducted on engagement work papers, at the request of the audit manager, to assist in the completion of an engagement. Lastly, all draft and final reports, whether audit or investigation, are reviewed to ensure adherence to standards for report writing, clarity, consistency and use of proper grammar and tone.