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Internal Audit

The Internal Audit section conducts independent audits, reviews, and examinations to identify, report, and recommend corrective action for control deficiencies or non-compliance with laws, policies, and procedures. Audits are also performed to evaluate and make recommendations to improve the effectiveness and efficiency of Department programs and functions.

Consulting services, which usually are performed at managementís request and are called management reviews, provide an independent third party review of operations. These services are individually tailored to the needs of managers to evaluate activities under their direction or answer specific questions.

Audits and management reviews are performed as a service to management with a view towards assisting the Department to accomplish its objectives and reach its goals. In carrying out its auditing duties and responsibilities, the Internal Audit section is responsible for reviewing and evaluating internal controls necessary for fiscal accountability.

Most audits are planned in advance, based on a risk assessment, and approved by the Commissioner of Education. Unplanned audits may be conducted, with the Commissionerís approval, for special situations or when requested by senior management.

Section 20.055, Florida Statutes provides the authority for internal audit activities and provides that:

  • The Inspector General and staff have access to any records, data, and other information of the Department he or she deems necessary to carry out his or her duties.
  • Audits shall be conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing.
  • At the conclusion of each audit, the inspector general shall issue a report of preliminary findings and recommendations; management of the organization audited shall respond to the report within 20 working days.
  • A final report that includes managementís responses shall be submitted to the Commissioner and the Auditor General.

Annual Audit Plan

The annual audit plan is in accordance with section 20.055, Florida Statutes. The approved plan includes projects for the current fiscal year, as well as anticipated projects for two subsequent fiscal years. The plan will guide our activities throughout the year, but will be adjusted to meet management needs as other priorities are identified.