Internal auditing provides independent, objective assurance and consulting services to Department of Education offices for the purpose of helping those offices achieve their goals and strategic imperatives. Assurance services (audits) determine whether management’s plans and directives are being accomplished timely and effectively, and in accordance with the Department’s policies and procedures.

Consulting services, which usually are performed at management’s 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 make evaluations and determinations about activities under their direction.

All 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 their auditing duties and responsibilities, the Office of the Inspector General is responsible for reviewing and evaluating internal controls necessary to ensure fiscal accountability of the Department.

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 Commissioner’s 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 management’s responses shall be submitted to the Commissioner and the Auditor General.

The following list of recently completed audits and management reviews provides examples of the types of activities examined by the audit staff:

• Grants administration
• Purchasing
• Contracts
• Property
• IT security
• Performance measures
• Trust funds
• Data quality and security
• Employee travel
• Scholarship/voucher programs
• Exceptional student education programs
• Cash collections at the Rehabilitation Center for the Blind

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