The internal audit function provides an independent, objective assurance and consulting services designed to add value and improve the Department’s operations. It helps the Department accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance processes.
Section 20.055, Florida Statutes, provides the authority for internal audit activities and provides that:
- The inspector general shall review and evaluate internal controls necessary to ensure the fiscal accountability of the department.
- Audits shall be conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing as published by the Institute of Internal Auditors, Inc., or where appropriate, in accordance with generally accepted governmental auditing standards.
- The inspector general and staff shall have access to any records, data, and other information of the department he or she deems necessary to carry out his or her duties, and may also request such information or assistance from the department or from any federal, state, or local government entity.
- At the conclusion of each audit, the inspector general shall issue a report of preliminary findings and recommendations to the person responsible for supervision of the program or unit, who shall respond to any adverse findings within 20 working days.
- The results of audits and reviews shall be submitted to the commissioner, chief inspector general, and the Auditor General.
- The inspector general shall monitor the implementation of the department’s response to any report issued by the Auditor General or the Office of Program Policy Analysis and Government Accountability.
Annual Audit Plan
Section 20.055, Florida Statutes, requires the inspector general to develop long-term and annual audit plans based on periodic risk assessments of the department. The objective of the risk assessment is to optimize the assignment of internal audit resources through a comprehensive understanding of the audit universe and the risks associated with each item. The approved audit 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 is subject to change as department priorities change and new risks are identified.
Kimberly Jones, Director of Internal Audits
Florida Department of Elder Affairs
Office of Inspector General
4040 Esplanade Way
Tallahassee, Florida 32399