Under what authority are audits conducted?
Section 20.055, Florida Statutes governs the Office of Inspector General and the Internal Audit Section and establishes OIG as the central point for coordination of and responsibility for activities that promote accountability. Audits are conducted in accordance with the current professional practice framework published by the Institute of Internal Auditors, Inc. (IIA). Where appropriate, the Audit Section adheres to the standards developed by the Comptroller General of the United States and codified in the Government Auditing Standards, Generally Accepted Auditing Principles (GAAP), and Generally Accepted Auditing Standards (GAAS). All audit reports issued by the Audit Section contain a statement that the audit was conducted pursuant to the appropriate standards.
