Description
Section 11.45(2)(i), Florida Statutes, requires that the Auditor General, once every 3 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. Section 20.055(6)(a), Florida Statutes, requires that internal audits be conducted in accordance with current International Standards for the Professional Practice of Internal Auditing (IIA Standards) or, where appropriate, Government Auditing Standards. Pursuant to Section 11.45(2)(i), Florida Statutes, the Office of Inspector General reviewed the quality assurance and improvement program for the Office of Inspector General's internal audit activity in effect for the period July 2022 through June 2023. They also reviewed compliance with specific provisions of Section 20.055, Florida Statutes, governing the operation of State agencies' offices of inspectors general internal audit activities.
