Department of Juvenile Justice, Office of Inspector General's internal audit activity, for the review period July 2022 through June 2023: quality assessment review

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. Pursuant to the provisions of Section 11.45(2)(i), Florida Statutes, have directed that this report be prepared to present the results of this review. The quality assurance and improvement program related to the Department of Juvenile Justice, Office of Inspector General's internal audit activity was adequately designed and complied with during the review period July 2022 through June 2023 to provide reasonable assurance of conformance with applicable professional auditing standards and the Code of Ethics issued by The Institute of Internal Auditors. 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 internal audit activities.